LEVEL OF PROFICIENCY AND CONFIDENCE IN BOOKKEEPING NCIII

ASSESSMENT OF ABM STUDENTS: A CORRELATIONAL STUDY IN

DMNHS

A Research Presented to

The Faculty of Senior High

Daniel Maramba National High School

In Partial Fulfillment

Of the Requirements for the

Practical Research II

Agustin, Jam Bymhiel

Arzadon, Mary Anthonette F.

Gumawid, Geraldine Joy

2020

i
 APPROVAL SHEET

The undergraduate practical research II paper entitled “Level Of Proficiency And

Confidence In Bookkeeping NCIII Assessment Of ABM Students: A Correlational Study

In DMNHS” was prepared by Jam Bymhiel Agustin, Mary Anthonette F. Arzadon and

Geraldine Joy Gumawid in partial fulfillment of the requirement in Accountancy,

Business and Management is hereby recommended for corresponding oral defense.

FEBRUARY 28, 2020 JOHN ROLAND J. DE GUZMAN

Practical Research Adviser

Approved in partial fulfillment of the requirement for graduating in Accountancy,

Business and Management. By the oral examination committee with rating of

NEIL PATRICK C. MANUEL, RN JANICA KRIZEL D. ABULENCIA, MEd

Member Member

LEILANI P. BAUTISTA, EdD

Chairman

Acceptance and approved in partial fulfillment of requirement in Accountancy,

Business and Management.

Date: _____________

ii
 ABSTRACT

1. Title: LEVEL OF PROFICIENCY AND CONFIDENCE IN

BOOKKEEPING NCIII ASSESSMENT OF ABM STUDENTS: A

CORRELATIONAL STUDY IN DMNHS.

2. Researchers: AGUSTIN, JAM BYMHIEL ; ARZADON, MARY

ANTHONETTE F. ; GUMAWID, GERALDINE JOY

3. Keyword: level of proficiency, bookkeeping skills, level of confidence,

bookkeeping nciii assessment.

4. ABSTRACTS

4.1 RATIONALE/ BACKGROUND OF THE STUDY

The study is about the level of proficiency and the level of confidence in

bookkeeping NCIII Assessment of Accountancy, Business and Management students in

Daniel Maramba National High School. Specifically, it determined the level of

preparedness in bookkeeping skills of the students in terms of ; (a) journalizing

transaction, (b) post transaction, (c) prepare trial balance, (d) prepare financial reports.

Where the researchers used Slovins Formula to get there number of respondents which

resulted as 111 ABM students. The researchers utilized a quantitative descriptive

correlational method of research to find answers to the formulated hypotheses with the

aid of survey questionnaire as the key instrument used in data gathering.

4.2 FINDINGS

In terms of the Summary of the Level Of Proficiency in Bookkeeping Skills of the

ABM students, the ABM students are somewhat proficient in the competencies of

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bookkeeping skills such as journalizing transaction with average weighted mean of 3.33,

post transactions with average weighted mean of 3.04, prepare trial balance with average

weighted mean of 3.26 and prepare financial reports with an average weighted mean of

2.86. The results shows the level of proficiency in bookkeeping skills of the ABM

students were at somewhat proficient with the overall weighted mean of 3.12.

In terms of Weighted Mean on the Confidence of the Respondents, where the

question number 4 ( I will be a Bookkeeping NCIII holder.) ranked first with the mean of

3.63 indicating agree by the respondents. Question 1 ( I can take the NCIII Examination

with confidence) and 5 ( I can answer the questions in Bookkeeping NCIII Examination)

got tied for the 2nd rank which have the mean of 2.97 indicating neither agree or disagree.

Next in rank is the number 7 question ( I am confident that I can finish the examination

on time ) which have the mean of 2.94 also indicating neither agree or disagree. Followed

by number 2 ( I have enough knowledge to take the NCIII Examination. ) and 3 ( I know

I’ll be able to finish the examination well. ) question with the mean 2.91 that also

indicates neither agree or disagree. Question 6 (I am positive with the upcoming result of

the examination) with the mean of 2.90, it also indicates neither agree or disagree. Lastly

is the number 8 question (I am prepared to take the Bookkeeping NCIII Examination)

that have the average of 2.83 which again also indicates neither agree or disagree. All in

all we come up with the GWA of 3.0075 that indicates neither agree or disagree.

The Pearson r correlation of the level of proficiency and the level of confidence of

the respondents gained 0.363 which resulted as weak positive correlation. The result is

translated to have direct relation between the level of proficiency and the level of

confidence, which means that the higher the level of proficiency, the higher the level of

iv
confidence they will gain. The significance level of the relationship of the level of

proficiency and the level of confidence which is reflected in the respondents average

grade resulted 0.000, means that the null hypothesis is rejected. There is significant

relationship between the level of proficiency and the level of confidence of the

respondents.

4.3 CONCLUSION

The result is translated to have a direct relation between the level of proficiency

and the level of confidence, which means that the higher the level of proficiency, the

higher the level of confidence they will gain.

The results shows that there is a significant relationship between the level of

proficiency on Bookkeeping skills and the level of confidence on Bookkeeping NCIII

Assessment.

4.4 RECOMMENDATIONS

Propose classroom activities to increase the proficiency of bookkeeping skills and

conduct seminar to increase the knowledge about the benefits of bookkeeping NCIII

Assessment to Accountancy, Business and Management students in Daniel Maramba

National High School.

Parents and Teachers should encourage the ABM students to understand the

importance of bookkeeping.

There are other competencies and variables that the future researchers should

enlarge the scope of this study for a clearer and more accurate result

v
 ACKNOWLEDGEMENT

The researchers were able to finish this work because of the following people

whom they are truly grateful for:

Foremost, the researchers would like to dedicate the success of this task to our

Almighty God for the wisdom He rendered upon the researchers and good health

throughout the entire work.

To the parents of each researcher who gave unending love, patience and support

which became an inspiration for the researchers to finish the research work.

To Mr. John Roland J. De Guzman, the researchers’ Practical Research 1

teacher, who taught the researchers ways and techniques, and for giving the researchers

the opportunity to conduct this research study.

To Mr. John Paul Sentinellar, who, in open arms, never grew tired of allowing

the researchers to print the hardcopies using his printer.

Last, but not the least, to Mrs. Aileen Fernandez, the class adviser, for giving the

researchers moral support and boosting the persistence of the researchers in reaching the

finish line of this study.

And to everyone who contributed but were not mentioned, the researchers would

like to thank you all.

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 DEDICATION

This research project entitled "Level Of Proficiency And Confidence In

Bookkeeping NCIII Assessment Of ABM Students: A Correlational Study In DMNHS"

is wholeheartedly dedicated to the following people, who in one way or another, inspired

and give us strength, support, and encouragement to make this research project. They

have played a major role in writing this research, in our career and in our life.

First and foremost, to our Almighty God that gave us strength, inspiration

guidance and knowledge for doing this research.

To our beloved parents who have contributed so much in doing this research by

providing our financial need and giving us moral support and who have given us the

opportunity of and undying motivation throughout our life. And also for the time they

give us to finish this research paper.

To our friends, classmates and teachers, who supported us in every way they

could while we were doing this research project. They have always understood us and

believed that we could do it.

Finally, this research is dedicated to all those who believe in us.

vii
 TABLE OF CONTENTS

PAGE

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

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

Abstract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii

Acknowledgement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .vi

Dedication . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii

Table of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .viii

CHAPTER

1. INTRODUCTION

Background of the Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Review Of Related Literature. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2

Conceptual Framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Statement Problem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Hypothesis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Significance of the Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Scope and Limitations Of The Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Definition of Terms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

2. RESEARCH METHODOLOGY

Research Design and Methodology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Population and Locale of the Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

viii
 Research Instrument . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Data Gathering Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Treatment of the Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

3. RESULTS AND DISCUSSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

4. CONCLUSION AND RECOMMENDATION

Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 27

Recommendation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

APPENDICES

A. Sample Classroom Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x

B. Project Proposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..xiii

C. Letter of Permission to Conduct the Study . . . . . . . . . . . . . . . . . . . . .xiv

D. Questionnaire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xv

E. Questionnaire Checklist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xviii

F. Curriculum Vitae . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...xix

BIBLIOGRAPHY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xxii

ix
 APPENDICES

APPENDIX A

Sample Classroom Activities

JOURNALIZING, POSTING TRANSACTIONS, AND PREPARING TRIAL

BALANCE.

Krizel Company started its operations on January 1, 2015 by its owner, Edi. It
manufactures and sells house furniture including sala sets, dining tables, etc. The
following transactions took place in January:
Jan 1 Edi invested 280 000 php in cash.
2 Krizel Company bought materials costing 20 000 php from Casey Inc. on account.
5 Krizel Company borrowed 50 000 php from Riley Bank through a Note Payable.
7 Krizel Company sold goods to Summer Inc. at 100 000 php on account.
15 Summer Inc. paid the 100 000 php receivable of Krizel Company.
Instructions: (a) Journalize the transactions, (b) Post it to the ledger, and (c) Prepare trial
balance.

FINANCIAL STATEMENTS
Case 1:
Below are the accounts of Margaret Services for the year ended December 31,
2015.
Accounts payable 200,000
Accounts receivable 140,000
Capital 1,240,000
Cash 1,000,000
Inventories 450,000
Notes payable 700,000
Property and equipment 550,000
Instructions: Prepare a statement of financial position.

Case 2:

x
Account name Debits Credits
Cash and Cash Equivalents 3 288 598.58 -
Receivables from Employees 84 845.21 -
Prepaid Rent 20 000.00 -
Car Supplies Inventories 120.00 -
Repair Supplies Inventory 2 140.00 -
Office Supplies Inventory 1 320.00 -
PPE – Taxicab 4 680 000.00 -
PPE – Company Car 680 000.00 -
PPE – Office Equipment 32 000.00 -
PPE – Radio Communications 12 500.00 -
System
AccDepreciation – PPE – Taxicab - 166 000.00
AccDepreciation – PPE – - 14 333.33
Company Car
AccDepreciation – PPE – Office - 1 600.00
Equipment
AccDepreciation – PPE – Radio - 625.00
Communications System
Interest Payable - 8 216.67
Utilities Payable - 8 355.90
Income and Other Percentage - 16 827.26
Taxes Payable
Loans Payable - 680 000.00
Joseph, Capital - 2 500 000.00
Salaries, Wages, and Bonuses 166 716.58 -
Expense
Depreciation Expense 182 558.33 -
Interest Expense 8 216.67 -
Office Supplies Expense 8 996.50 -
Maintenance and Repairs 15 320.00 -
Expense
Organization Expense 23 254.75 -
Utilities Expense 33 453.10 -
Rent Expense 60 000.00 -
Fuel Expense 273 422.68 -
Income and Other Percentage 16 827.26 -
Taxes Expense
Service Revenue - 834 331.50

Instructions: Prepare the Income statement.

Case 3:

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 Below are the cash transactions of Delaware Trading for December 31, 2015
Cash payment to suppliers of goods and (65 000)
services
Cash receipts from rendering of services 130 000
Payment to owners (13 000)
Proceeds from bank loans 65 000
Proceeds from cash investment of owners 299 000
Payment for acquisition of equipment 26 000
Cash at the beginning of the year 260 000

Instructions: Prepare statement of cash flow.

APPENDIX B

Project Proposal

Title: Seminar on Bookkeeping NCIII Assessment

Rationale: Bookkeeping National Certificate III; a short TESDA course that can help ABM

students find a corporate job even though they are not going to continue pursuing college. This

bookkeeping National Certificate III is intended to enhance the knowledge, skills, and attitude of

Bookkeepers in accordance with industry standards. The bookkeeping NC III has qualifications

consists of competencies that an ABM student must achieve in able to prepare trial balance and

financial reports, review internal control system and journalize transactions.

Participants: Accountancy, Business, and Management students and those who are interested.

Topic: The Importance and Benefits of Bookkeeping NCIII Assessment.

Speaker: Mr. Rolando Bautista

Partnership/ Sponsorship : The Technical Education and Skills Development Authority

(TESDA) is the government agency tasked to manage and supervise technical education and

skills development in the Philippines. TESDA sets direction, promulgates relevant standards, and

xii
implements programs geared towards a quality-assured and inclusive technical education and

skills development and certification system.

Budget Allocation:

Foods = ₱ 10,000
Place = ₱ 10,000
Technical Uses = ₱ 5,000
Compensation = ₱ 7,000
Other Expenses = ₱ 8,000
Total Budget: ₱ 40,000

APPENDIX C
Letter of Permission to Conduct the Study

Dear Sir/Madam,

Good Day!
We, the grade 12 ABM A students are asking for your assistance for validation of questionnaire in

our practical research entitled: “Level Of Proficiency And Confidence In Bookkeeping NCIII

Assessment Of ABM Students: A Correlational Study In DMNHS”. The purpose of this study is to find

and understand the level of proficiency on bookkeeping and its effect on the level of confidence on taking

the Bookkeeping NCIII of the ABM students in Daniel Maramba National High School.

This semester, we are doing all of the chapters of our research. In able to complete this research,

we are humbly requesting to review our questionnaires. Your participation is very important to us and is

highly appreciated.

We are looking forward for your immediate comments and approval regarding this matter.

Thank you very much and God Bless!

Sincerely Yours, Reviewed by:

Agustin, Jam Bymhiel John Roland J. De Guzman

xiii
Arzadon, Mary Anthonette F. Practical Research II Adviser
Gumawid, Geraldine Joy

Neil Patrick C. Manuel, R.N.

Member

Janica Krizel D. Abulencia, Med

Member

Leilani P. Bautista, Ed.D.

Chairman

APPENDIX D

LEVEL OF PROFICIENCY AND CONFIDENCE IN BOOKKEEPING NCIII

ASSESSMENT OF ABM STUDENTS: A CORRELATIONAL STUDY IN
DMNHS
Part I. Demographic Profile
Name (Optional) :________________________ Sex:_______
Age:___________ Grade & Section: ____________

Part II. Directions: Read each questions carefully. Put a check mark on each on
the appropriate column to your answer using the Five-Point Value Likert Scale
as indicated below:
Scale Descriptive Rating
5 Extremely Proficient
4 Moderately Proficient
3 Somewhat Proficient
2 Slightly Proficient
1 Not At All Proficient

PROFICIENCY IN BOOKKEEPING SKILLS

A. Journalize Transactions 5 4 3 2 1
1. I know which proper account name to
use in a particular transaction.
2. I know the rule of the debit and credit.
3. I am good at journalizing
transactions.

B. Post Transactions 5 4 3 2 1
1. I know how to post transactions.

xiv
2. I know how to evaluate the
transactions if the business will gain
income or loss.

C. Prepare Trial Balance 5 4 3 2 1

1. I know how to prepare trial balance.
2. I know the different accounts that is
needed to be transferred in the trial
balance.
3. I am good at doing ledger accounts.

D. Prepare Financial Reports 5 4 3 2 1

1. I know how to prepare financial
reports.
2. I know the different financial report
and its importance.
Part III. Directions: Read each questions carefully. Put a check mark on each
on the appropriate column to your answer using the Five-Point Value Likert
Scale as indicated below:

Scale Descriptive Rating

1 Strongly Disagree
2 Disagree
3 Neither Agree or Disagree
4 Agree
5 Strongly Agree
CONFIDENCE ON BOOKKEEPING NCIII ASSESSMENT
5 4 3 2 1

1. I can take the NCIII Examination with

confidence.

2. I have enough knowledge to take the

NCIII Examination.

3. I know I’ll be able to finish the

examination well.

4. I will be a Bookkeeping NCIII holder.

xv
5. I can answer the questions in
Bookkeeping NCIII Examination.

6. I am positive with the upcoming result

of the examination

7. I am confident that I can finish the

examination on time.

8. I am prepared to take the

Bookkeeping NCIII Examination.

APPENDIX E

xvi
 Survey Questionnaire

Questionnaire Checklist

Dear Respondents,

As part of our practical research requirement, we are conducting a study entitled:

“Level of Proficiency and Confidence in Bookkeeping NCIII Assessment of ABM

Students: A Correlational Study in DMNHS”. In connection with this, we kindly

request your assistance in answering the following information to complete our study.

We would like to express our great appreciation of your support in this particular

research project.

Thank you and God Bless!

Sincerely,

Researchers

APPENDIX F

xvii
 CURRICULUM VITAE

JAM BYMHIEL DATUIN AGUSTIN

Zone 6, Tuliao,
Sta. Barbara Pangasinan
09070531396
[email protected]

I. PERSONAL INFORMATION

Date of birth : May 5, 2002

Age : 17 years old
Sex : Female
Civil Status : Single
Nationality : Filipino
Height : 5’5
Weight : 57 lbs
Father’s Name : Norberto Alacar Agustin
Occupation : Farmer
Mother’s Name : Amalia Jimenez Datuin
Occupation : House wife
Language : English, Tagalog, Pangasinan

II. EDUCATIONAL BACKGROUND

Senior High Education : Daniel Maramba National High School

Address : Sta. Barbara, Pangasinan
Year Graduating : 2019- 2020

Junior High Education : Tuliao National High School

School Address : Sta. Barbara, Pangasinan
Year Graduated : 2017- 2018

Elementary Education : Tuliao Elementary School

School Address : Sta. Barbara, Pangasinan
Year Graduated : 2013- 2014

xviii
GERALDINE JOY C. GUMAWID
Brgy. Botao, Sta. Barbara Pang.
09063590067
[email protected]

I. PERSONAL INFORMATION

Date of Birth : November 17, 2001

Age : 17
Sex : Female
Civil Status : Single
Nationality : Filipino
Height : 152 cm
Weight : 43 kg
Religion : Roman Catholic
Father’s Name Gener M. Gumawid
Occupation : Jeepney driver
Mother’s Name : Ma. Rosario C. Gumawid
Occupation : Housewife
Language : English, Tagalog, Pangasinan
II. EDUCATIONAL BACKGROUND

Senior High Education : Daniel Maramba National High

School
School Address : Sta. Barbara, Pangasinan, Philippines
Year Graduating : 2019-2020

Junior High Education : Botao National High School

School Address : Sta. Barbara, Pangasinan, Philippines
Year Graduated : 2017-2018

Elementary Education : Botao-Tebag Elementary School

School Address : Sta. Barbara, Pangasinan, Philippines
Year Graduated : 2013-2014

xix
ARZADON , MARY ANTHONETTE F.
Brgy. Maticmatic, Sta. Barbara Pang.
09102368491
[email protected]

I. PERSONAL INFORMATION
Date of Birth : December 10, 2002
Age : 16
Sex : Female
Civil Status : Single
Nationality : Filipino
Height : 5`4
Weight : 42
Religion : Roman Catholic
Father’s Name : Bernardo L. Arzadon
Occupation : Electric Disconnection Crew
Mother’s Name : Zenaida F. Arzadon
Occupation : Housewife
Language : English, Tagalog,
Pangasinan,Ilocano
II. EDUCATIONAL BACKGROUND

Senior High Education : Daniel Maramba National High

School
School Address : Sta. Barbara, Pangasinan, Philippines
Year Graduating : 2019-2020

Junior High Education : Banaoang National High School

School Address : Sta. Barbara, Pangasinan, Philippines

Year Graduated : 2017-2018

Elementary Education : Banaoang Elementary School

School Address : Sta. Barbara, Pangasinan, Philippines

xx
 Year Graduated : 2013-2014
Bibliography
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Jeffry R. Haber, P. C. (2004). Accounting Demystified. In P. C. Jeffry R. Haber.

Larson et al. (1999). Assessing the Impacts of Proper Bookkeeping on the performance of

Small and Medium Scale Enterprises.

Mutua, J. M. (2015). Effect Of Bookkeeping On The Growth Of Small and Medium

Enterprises In China Town.

Nwosu, C. (2015). Causes of students' failure in financial accounting.

Pinson et al. (1993). Record Keeping and Timely Financial Reporting in an Organization,

A Case of Opportunity.

Powers, O. (1913). Theory of Bookkeeping.

Quaranta, J. (2015). Using the Health Belief Model to Understand School Nurse Asthma

Management.

Roger et al. (1995). Impacts of Proper Bookkeeping on the performance of Small and

Medium Scale Enterprises.

Rush, M. (2017). What Are the Advantages & Disadvantages of Bookkeeping?

TESDA. (2013). Bookkeeping NCIII In The Philippines.

Vagias, W. M. (2006). Likert-Type Scale Response Anchors.

xxi
Waghmare, A. (2019). Importance of Self-Confidence.

xxii