“THE IMPACT OF BOOKKEEPING
EXPOSURE TO THE ACADEMIC
PERFORMANCE OF BSA STUDENTS
AT RSST”
RESEARCHERS:
Colasi
Lacopia
Macandili
Sorongon
Rivera
Tiburcio
BSA-32A
RENAISSANCE SCHOOL OF SCIENCE AND TECHNOLOGY INC.
INTRODUCTION
• Bookkeeping is a fundamental component of accounting education,
involving the accurate recording, classification, and summarization of
financial transactions.
• Despite its importance, many students find it challenging due to lack of
knowledge, experience, and practical application
• As stated in the Philippine Accountancy Act of 2004 (Republic Act No.
9298), It emphasize the need for competence in bookkeeping to ensure
high standards in education.
• This study addresses the lack of localized data to improve teaching and
curriculum development.
BACKGROUND OF THE STUDY
• Students at RSST face challenges in learning bookkeeping due
to its technical nature, lack of exposure, teaching methods, and
lack of practical application. These difficulties can lead to poor
performance and lack of confidence in accounting subjects.
SCOPE AND LIMITATIONS OF THE
STUDY
Scope:
• This study focuses on assessing the impact of bookkeeping exposure
on the academic performance of Bachelor of Science in Accountancy
(BSA) students at RSST during the academic year 2024–2025. It will
examine how the grades, understandings, and academic achievement
of students are influenced by their experience and knowledge in
bookkeeping principles, and process.
Limitation:
• BSA students at RSST
• Self – reported data
STATEMENT OF THE PROBLEM
1. What is the demographic profile of the respondents in terms of:
1.1. Age;
1.2. Sex; and
1.3. Year level?
2. What is the extent of the impact of bookkeeping exposure to the
performance in terms of:
3. 2.1 Journalizing Transactions;
4. 2.2 Posting Transactions;
5. 2.3 Preparing Trial Balance;
2.4 Preparing Financial Report; and
2.5 Reviewing Internal Control System?
STATEMENT OF THE PROBLEM
3. What is the level of academic performance of BSA students during the 1 st – 2nd semester
of 2025 and 2026?
4. Is there significant relationship between the extent of bookkeeping exposure and the
academic performance of BSA students with respect to the above – mentioned aspects?
5. Is there a significant difference between the extent of bookkeeping exposure and
academic performance of BSA students with respect to the above- mentioned aspects in
terms of the profile?
6. Based on the findings what innovation have been develop and implemented to improve
the academic performance of BSA students with bookkeeping exposure?
HYPOTHESIS
The study tested the null hypothesis that:
There is no significant relationship between the extent of bookkeeping
exposure and the academic performance of BSA students with respect to
the above-mentioned aspects.
1. There is no significant difference between the extent of bookkeeping
exposure and academic performance of BSA students with respect to
the above-mentioned aspects in terms of the profile.
THEORETICAL FRAMEWORK
• Walberg’s Theory of Educational Productivity (1986)
• Walberg identifies 9 key factors influencing academic performance, such as student ability,
motivation, instruction quality, and learning environment.
• Academic performance is shaped by both internal traits (e.g., ability, motivation) and
external settings (e.g., classroom climate, peer influence).
• Walberg’s theory supports the idea that exposure to bookkeeping influences students’
academic performance.
• Albert Bandura’s Social Cognitive Theory (2001)
• Bandura emphasizes learning through observation, modeling, and self-efficacy, where belief
in one’s ability boosts effort and persistence.
• Students develop confidence and skill by watching peers or teachers complete tasks
effectively.
• Bandura’s theory explains how modeling and peer-assisted learning in bookkeeping
builds self-efficacy, improving learning outcomes.
CONCEPTUAL FRAMEWORK
Extent of IV
the Impact
of Bookkeeping
Exposure to the
Performance DV
•journalizing
Respondents transactions
Accountancy •posting
Students transactions
•preparing trial Academic
•age balance performance of BS
•sex •preparing financial in Accountancy
•year level report
•reviewing internal
control system
VARIABLES
Bookkeeping Exposure
RRL:
Igbinedion and Enijuni (2014), states that introducing bookkeeping at earlier
educational levels to enhance future academic performance in accounting.
Additionally, students with prior bookkeeping experience perform better than those
without it.
RRS:
Lumanta et al. (2020) studied the bookkeeping competencies of Grade 9 and
Grade 11 ABM students at Canda NHS. The research showed a significant
improvement from pre-test to post-test results, indicating that studying bookkeeping
positively impacts student learning. Qualitative responses revealed that while
students found bookkeeping difficult, consistent practice, proper techniques, and
self-belief made the subject more manageable and improved their competency.
VARIABLES
Journalizing Transactions
RRL:
Myers (2017) found that students with prior knowledge of bookkeeping could
journalize transactions more accurately and efficiently, had a better grasp of the
double-entry system, and made fewer errors—highlighting that journalizing is a key
skill for success in advanced accounting courses.
RRS:
Phillips & Heiser (2010) emphasized that students must apply their understanding
of accounting principles to correctly classify accounts into debit or credit. This
involves identifying affected account categories, selecting appropriate account
titles, recalling debit and credit rules, and understanding how transactions impact
accounts.
VARIABLES
Posting Transactions
RRL:
Velasco (2019) conducted a study in the Philippines and found that accountancy
students with prior exposure to bookkeeping—particularly those from the ABM
strand—performed better in posting transactions, had a stronger understanding of
the double-entry system, and made fewer errors in ledger postings.
RRS:
Doxey (2019) explains that the general ledger records every business transaction
and serves as the foundation for all accounting activities, including preparing
balance sheets and income statements. It includes smaller sub-ledgers like
accounts receivable and payable, and must be regularly updated to accurately
reflect all transactions and asset values.
VARIABLES
Preparing Trial Balance
RRL:
Meneses et al. (2024) conducted a study on third-year BSBA students in the
Philippines and found that using competency-based learning through hands-on
preparation of trial balances improved students’ accuracy and confidence in
financial reporting. The study recommended incorporating real-world bookkeeping
examples to help students apply theoretical knowledge in practice.
RRS:
Micabalo et al. (2022) studied bookkeeping practices among micro and small
businesses in Lapu-Lapu City and found that proper bookkeeping significantly
impacts business growth. The study showed a strong link between bookkeeping
implementation and enterprise growth, recommending training to improve
bookkeeping skills for better decision-making and business management.
VARIABLES
Preparing Financial Report
RRL:
Ballada & Ballada (2016) authored a widely used Philippine textbook,
Fundamentals of Financial Accounting and Reporting, which provides clear,
practice-based instruction on preparing financial statements using [Link] this
study, such textbook-based practice is considered a form of bookkeeping exposure
that helps students build competence and confidence, leading to better academic
performance.
RRS:
Nay-ud (2022) studied factors affecting audit committee effectiveness in
cooperatives in Ifugao, Philippines, finding that audit committee independence,
meeting frequency, and financial performance significantly improve financial
reporting quality. The study concluded that autonomous, financially capable audit
committees holding quality meetings enhance financial statements.
VARIABLES
Reviewing Internal Control System
RRL:
COSO (2013) introduced the Internal Control – Integrated Framework. This
framework helps students understand how internal control systems prevent
financial errors and mismanagement. When applied in the classroom, the COSO
model supports a broader comprehension of bookkeeping by emphasizing the
importance of accuracy, compliance, and review in journal entries and financial
reporting.
RRS:
Roque et al. (2021) emphasized that strong internal control systems improve
operational efficiency, prevent errors and fraud, and enhance financial reporting
accuracy in Philippine institutions.
VARIABLES
Academic Performance
RRL:
Agbo et al. (2025) found that teacher competence and effective teaching methods
significantly impact students’ academic performance in accounting. Students
performed better when teachers provided clear instructions, used practical
examples, and incorporated hands-on activities.
RRS:
Brew et al. (2021) highlighted that academic performance depends on factors such
as truancy, parental education, financial status, access to resources, nutrition, and
teaching quality. Students with greater exposure to these supports achieved better
academically. The study recommended continuous monitoring and adjustment of
these factors to improve student commitment and academic outcomes.
RESEARCH METHOD AND
PROCEDURE
Research Method Used
• This study uses a descriptive-correlational research design to both
describe the impact of bookkeeping exposure on BSA students’
academic performance and examine the relationship between the two
variables.
Setting of the Study
• RSST
Subject of the Study
• BSA students
RESEARCH METHOD AND
PROCEDURE
Gantt chart procedure of the study
RESEARCH METHOD AND
PROCEDURE
Sources of Data
• Survey
• Questionnaires
Sampling Design and Sample
• Simple random sampling
• Sample size is 62 BSA students
Data Gathering Procedure
Data was collected through a questionnaire that gathered student profile
information (age, sex, year level).
The questionnaire also measured students’ exposure to bookkeeping areas:
journalizing, posting, trial balances, financial reports, and internal control systems.
• Exposure levels were analyzed using weighted mean; academic performance
was assessed using GWA from the 1st and 2nd semesters of SY 2025–2026.
Thank you!