Paul Strategy: Proposed Project to Address ABM Students’ Difficulty in the FABM Subject

Paul Strategy: Proposed Project to Address ABM Students’ Difficulty in the FABM Subject

Paulino M. Comia, Mba, Lpt

Bachelor of Science in Business Administration

DOI: https://dx.doi.org/10.47772/IJRISS.2025.9020002

Received: 16 January 2025; Accepted: 27 January 2025; Published: 26 February 2025

ABSTRACT

The project will be named PAUL STRATEGY, which means PERFORMING, ANALYZING, UTILIZING, and LEADING, inspired by the research submitted by Uzziel Bonete, ABM 1201, entitled “Mahirap ba Talaga? The lived experiences of ABM 12 students in FABM subjects and Ayesha Cortiguerra’s research entitled “Challenges Encountered by ABM students, ” are qualitative research. The respondents were ABM grade 12 learners consisting of 95 students, twenty-seven (27) males and sixty-eight (68) females as a full population sample. A descriptive correlational research design, statistical methods were frequency and percentage, weighted mean, composite mean, and Pearson r correlation based on a .05 degree of confidence for the relationships among variables.

The study’s results showed that the common problems encountered by ABM students were analyzing the transactions, with the highest percentage of 37%, applying concepts and procedures, at 32%, Studying habits, 26%, and using terminology at 10%.

Among the challenges encountered by ABM students in the FABM subject were Comprehension of the subject, Academic Performance, Interest-Related Problems, and Environment-Related Problems, all of which significantly related to the common problems encountered by ABM students in the FABM subject.

Keywords: Common Problems, ABM Students, FABM subject, Challenges

DATA GATHERING PROCEDURE

Construction of Instrument

A self-constructed instrument was utilized to gather data among respondents. Two-page survey questionnaires were distributed among ABM grade 1201 and 1202 learners. Part I includes the common problems faced by ABM students in FABM subject, and part II of the questionnaire includes the factors affecting the difficulty of ABM students in FABM subject.

Validation and Administration of Instrument

After validation and reliability testing through the help of other professionals, Questionnaires were distributed among ABM 12 students and retrieved through the assistance of their advisers. The results were tallied to determine the statistical treatment needed, scoring responses were applied and results were presented in tabular format.

Table 1: Scoring responses

CONTEXT AND RATIONALE

Fundamentals of Accountancy, Business, and Management is an introductory course in accounting, business, and management data analysis that will develop students’ appreciation of accounting as a language of business and an understanding of basic accounting concepts and principles that will help them analyze business transactions. According to Laquador et al. (2014) learning professional subjects as an accounting student is a big challenge. This subject demands a deeper understanding and analysis to solve each problem.

With these insights, the proponent decided to conduct a study to determine the lived experiences of ABM 11 and 12 students in Fundamentals of Accountancy, Business, and Management subject. It is anticipated that the recommendations of the study will help the current and future ABM students in understanding the Fundamentals of Accountancy, Business, and Management subject.

The project will be named PAUL STRATEGY, which means PERFORMING, ANALYZING, UTILIZING, and LEADING. Learners will be instructed to perform basic accounting problems through analysis of a given data set, utilizing the concepts of accounting and thereby leading to better analysis and interpretation in a more critical and comprehensive learning pattern.

The project was inspired by the research submitted by Uzziel Bonete, ABM 1201, entitled “Mahirap ba Talaga? The lived Experiences of ABM 12 students in FABM subjects and Ayesha Cortiguerra’s research entitled “Challenges Encountered by ABM students, ” are qualitative researches.

Bonete and Cortiguerra’s research was conducted last school year 2023-2024 as a requirement for Practical Research 1. Both pieces of research deal with the lived difficulty of the subjects and the challenges that ABM students encountered in learning FABM subjects.

 However, learning professional subjects in accounting is not like reading a novel, memorizing, or even just mastering accounting terms (Mercado, et al., 2016). No matter what part of the world you are, it is a well-known fact that accounting isn’t the easiest subject in business programs but is highly regarded as one of the most challenging subjects. On the other hand, this subject is considered as one of the most difficult subjects of Senior High School. It is one of the major subjects and building blocks of ABM strand.

Due to the demand and complexity of the subject, its relationship to students’ performance is complicated. According to Belando (2019), the difficulties faced by ABM students are time management, anxiety about the subjects, and lack of knowledge in analyzing the problems. In addition, students’ experience from Fundamentals of Accountancy, Business, and Management subject includes having a hard time understanding the lesson. Some are struggling to use worksheets, and some do not understand the accounting cycle. The financial statements, which are crucial in making economic decisions for the business, also find it difficult for the students since they are still struggling to understand the journal entries (Bondoy, et al., 2020).

This study will be an important contribution to ABM learners since the result will ensure progress in academics and will develop self-confidence since they will be equipped with proper knowledge. The teaching and learning process will be addressed and the teachers and management will be ensured of life-long learners.

ACTION RESEARCH QUESTIONS

The proponent aims to address the problem among ABM students through action research entitled PAUL STRATEGY: A proposed project to address ABM students’ difficulty in FABM subjects.

Specifically, it sought to answer the following:

What are the common problems encountered by ABM students In FABM subjects in terms of:

1. Terminology used.
2. Analysis of Transactions
3. Study Habits
4. Application of Concepts and Procedures?

To what extent do the following factors affect ABM students in FABM subject in terms of:

1. Comprehension of the subject
2. Academic Performance
3. Interest Related
4. Environment related?

Is there a significant relationship between the problems encountered by ABM students and the factors affecting ABM students?

Based on the results of the study, what strategies may be proposed to address the common problems of ABM students in FABM subjects?

PROPOSED INNOVATION, INTERVENTION, AND STRATEGY

The proponents of this study suggested good study habits suggested by Sarwar et. al (2019) to address ABM common problems and their performance and attitudes to attain higher grades, such as:

Proposed Strategy in Studying.

1. Get Organized. Among homework, tests, and extracurricular activities a planner can help keep everything organized, write down assignments, appointments, and to-do lists, then review items in the planner at both the beginning and end of the day to stay on track.
2. Know the Expectations. Learners should feel comfortable approaching teachers with questions about grading and assignments at any time.
3. Designate a Study Area. Help your learners by providing a quiet, well-lit, low-traffic space for study time, and institute a “communications blackout” policy with no cell phones or social media allowed until schoolwork is done.
4. Develop a Study Plan. Students should create a study plan and allow ample time to prepare. Setting goals for each session is also key to success
5. Think Positively. Being in the right mindset can make all the difference. Encourage learners to think positively when studying or heading into an exam
6. Create a Study Group. Working in groups can help learners than when working alone. Keep groups small and structured to ensure the maximum benefit to participants and reduce distractions.
7. Practice Active Listening. Learners need to concentrate and avoid distractions when an instructor is presenting, thinking about what the teacher is saying, and paying attention to how things are explained.
8. Review Test-Taking Strategies. Students should be sure to read all of the directions on the exam and pace themselves so as not to feel rushed.
9. Read Actively. Help your learners practice active reading by asking him or her to note the main idea and look up unfamiliar words or concepts. After each section, have learners write a summary in their own words and come up with possible exam questions.
10. Look to the Future Be sure to get organized, set goals with learners, and have regular check-ins to assess progress.

Proposed Innovation and Intervention

The proponent will address the above-mentioned problem with PAUL Strategy. Performing accounting problems be easy by:

1. Reading the whole problem first and concentrate on what is required, including the additional information stated therein. In performing problems, choose the transactions that affect the Statement of Financial Position and Statement of Financial Performance. Always remember the double-entry bookkeeping system in accounting, every transaction affects one or more debit, and/or one or more credit. Debit means value received and credit means value parted with.
2. Applying the concepts and procedures in analyzing the problem, if it applies to Sole Proprietorship, Partnership, or Corporation for the forms of business, and if the problem pertains to Service, Merchandising, or Manufacturing businesses for the type of business. Remember the five (5) major accounts such as Assets, Liabilities and Capital as the real accounts and Income and Expenses as temporary accounts. Consider each subsidiary account.
3. Utilizing the concept and procedures from the start of the transaction analysis by knowing the fundamental accounting equation of Assets is equal to Liabilities and Capital (A=L + C). Review the rules of Debit and Credit and its effect on every transaction entry. Revisit the rules in posting and categorize each account into Assets, Liabilities, Capital, Expenses, and Income. Proper labeling of accounts is the key. Remember the usual balances of each major account using the Acronym DEALER. DIVIDENDS/WITHDRAWAL, EXPENSES AND ASSETS Are Normal DEBIT While LIABILITIES, EQUITY AND REVENUE Are Normal CREDIT. Deviation From Normal Balances Means The Opposite to their normal balances.
4. Accounting is a process and comprehension of step-by-step procedures which will be leading the students to better analysis and interpretation. Bear in mind that there is an accounting cycle that needs to be followed throughout the accounting period

RESEARCH METHOD

The respondents were ABM grade 1201 and ABM 1202 learners consisting of 95 students, twenty-seven (27) males, and sixty-eight (68) females as full population sample.

A descriptive correlational research design was used to describe the common problems of ABM students in FABM subject and the factors affecting ABM students. Moreover, the relationship between Statement of Problem 1 and 2 was examined with the Pearson correlation coefficient.

Two-page survey questionnaires were distributed among ABM grade 1201 and 1202 learners. Part I includes the common problems faced by ABM students in FABM subject, and part II of the questionnaire includes the factors affecting the difficulty of ABM students in FABM subject.

After validation and reliability testing through the help of other professionals, Questionnaires were distributed among ABM 12 students and retrieved with the assistance of their advisers. Informed consent, honesty, objectivity, social responsibility, non-discrimination, and the rights of the participants were considered as an ethical principle. The results were tallied to determine the statistical treatment needed, scoring responses were applied and results were presented in tabular format.

Table 1: Scoring of responses:

Part 1 of the questionnaires was presented using the Pie chart indicating the frequencies and percentages based on the total population. Part 2, on the other hand, was presented in tabular format indicating the weighted mean and composite mean.

Additionally, Statement of the problem number 3, was also presented in tabular format to illustrate the relationships between the variables from Statement of the problem 1 and 2 using .05 degree of confidence.

 Hypothesis:

There is no significant relationship between the common problems encountered by ABM students in FABM subject and the factors affecting the difficulty of ABM students in FABM subject.

RESULTS AND DISCUSSION

Figure 1 Distribution of Common Problems Encountered by ABM students in FABM subject

Results of the study showed that the common problem encountered by ABM students was the Analysis of the transactions with the highest percentage of 37% with a frequency of 35 followed by the Application of concepts and procedures, 32% with a frequency of 30, Study habits closely followed with 26% and a frequency of 25 while Terminologies used had 10% and a frequency of 10.

 According to Urquiza (2015), in his study entitled “Fundamentals of FABM” stated that the main objective of Fundamentals of Accountancy, Business, and Management is to help students understand the fundamental accounting concepts and principles as well as to develop the capability to perform the basic accounting functions: the recognition, valuation, measurement and recording of the most common business transactions and the preparations of accounting statements.

Gadiano et al. (2017), fundamentals of accountancy, business, and management introduce basic accounting principles. Accounting concepts, and accounting terminology. This subject teaches the rules of debit and credit which allow performances in accounting to be done successfully. It serves as the foundation of knowledge for every ABM student.

The findings were also noted in the study of Aquino, (2014) and Nagaragu, (2018) in their study entitled “Students’ Study Habits and Behavior” in the literature review by Sarwar et. Al, (2019) that students should draw up a timetable for study which enables the learner to organize study habits effectively. Furthermore, positive study attitudes are the driving force behind study habits and should be adopted by the students to succeed.

Table 2 Factors Affecting Difficulty among ABM Students in FABM subject

Table 1 presents the Factors Affecting Difficulty among ABM students in FABM subjects with a composite mean of 2.73 corresponding to a verbal interpretation of High Extent.

Based on the survey conducted, Comprehension of the subject got the highest mean of 3.52 with a verbal interpretation of Very High Extent, followed by Academic Performance 3.42 and a verbal interpretation of High Extent, Interest Related with 2.47 weighted mean and a verbal interpretation of Moderate Extent and Environment Related with a weighted mean of 1.49 and a verbal interpretation of Less Extent.

The result of the table was supported by the study conducted by Mercado et. Al, (2016) in his study entitled “Learning Professional Subjects in Accounting” reiterated that accounting is not like reading a novel, memorizing, or even just mastering the accounting terms. No matter what part of the world you are, it is well well-known fact that accounting isn’t the easiest subject in business programs but is highly regarded as one of the most challenging subjects. On the other hand, this subject is considered one of the most difficult subjects in Senior High School. It is one of the major subjects and building blocks of the ABM strand.

According to Unciano (2019), in his study entitled “Difficult topics in fundamentals of Accountancy, Business and Management (FABM), emphasizes that the lessons are difficult for the students to comprehend. Some people found it difficult to use worksheets, and some didn’t know what the accounting cycle was all about. Financial statements, which are critical in making business decisions, are also difficult for students because they are still struggling to understand the basic foundations of accounting.

Ong et al. (2019) demonstrated the difficulties senior high school students in accounting, business, and management faced in its concepts. Journalizing indicates that the students are unsure of whether an account is a credit or debit. Some pupils, meanwhile, find it difficult to identify the accounts. In General Ledger the pupils had trouble keeping the chart of accounts balanced. Nevertheless, a few pupils faced challenges in classifying different accounts and in moving the debit and credit amounts from the journal to the ledger account. The worksheet demonstrates that the pupils had trouble figuring out how much depreciation they had accrued from the adjusting inputs as well as the total depreciation. Making an income statement, meanwhile, was challenging for a few students.

Table 3 Significant Relationships between the Common Problems encountered by ABM students in FABM subject and the Factors Affecting Difficulty among ABM students in FABM subject in terms of Comprehension

The table shows the significance of all the common problems encountered by ABM students in FABM subjects and the factors affecting difficulty among ABM students in FABM subjects in terms of Comprehension as evidenced by p values below .05 degree of confidence so the null hypothesis must be rejected.

According to Hidalgo (2020), accounting is the language of business, and like other languages, it has its own terms and rules. Understanding this language and learning to interpret it is the first step to becoming successful in an owned business and in every personal financial life as well. Aside from developing the appreciation of an accounting, Jhonson (2024) emphasizes that the primary aim of Fundamentals of Accountancy, Business, and Management is to assist students in comprehending the fundamental accounting concepts and principles, while also fostering the ability to execute basic accounting functions. These functions include recognizing, valuing, measuring, and recording the most prevalent business transactions, as well as preparing accounting statements.

Table 4 Significant Relationships Between the Common Problems Encountered by ABM Students in FABM subject and the Factors Affecting Difficulty among ABM Students in FABM subject in terms of Academic Performance

It can be gleaned from the table that the Terminologies used have no direct relationship with the common problems encountered by ABM students in FABM subject when grouped according to the factors affecting difficulty among ABM students in FABM subjects in terms of academic performance. significance of in all the common problems as evidenced by p values above .05 degree of confidence so the null hypothesis must be accepted. On the other hand, Analysis of Transactions, Study Habits, and Application of Concepts and Procedures fall below .05 degree of confidence and was found to be significant thus, the null hypothesis must be rejected.

According to Laguador et al. (2014), learning professional subjects as an accounting student is a big challenge. Accounting students use different kinds of strategies to excel in their professional subjects. They use learning strategies. Learning Style is correlated with every detail of the said subject. Helping students to understand the concepts and principles of Fundamentals of Accountancy, Business, and Management would help them to develop the capability to perform basic accounting functions.

Table 5 Significant Relationships between the Common Problems Encountered by ABM Students in FABM subject and the Factors Affecting Difficulty among ABM Students in FABM subject in terms of Interest-Related

The table shows the significance of all the common problems encountered by ABM students in FABM subjects and the factors affecting difficulty among ABM students in FABM subjects in terms of Interest Related as evidenced by p values below .05 degree of confidence so the null hypothesis must be rejected.

Characteristics specific to the Participant’s learning style are enjoyment from attending and participating in class and interest in class activities and discussions. These students enjoy opportunities to discuss class materials and readings. This may suggest that increasing in-class activities and discussions, which encourage participant-style learning, is needed to increase academic performance. Another approach would be to adapt teaching strategies according to the characteristics of Collaboratives, as they represented the largest body of students. Creating a convenient environment in which students could spend more time sharing and cooperating with their teacher and peers may facilitate collaborative learning, thus enhancing academic performance. Organizing the curriculum to include small group discussions within lectures and incorporate group projects may also be beneficial. Ford et al (2016), according to Guigan (2017), many accounting students are experiencing difficulties while studying because of the lack of interest in the said course, lack of focus, lack of connection and some of them are working on other jobs unrelated to accounting that bombards them with lots of responsibility during their term of studying.

Table 6 Significant Relationships between the Common Problems Encountered by ABM Students in FABM subject and the Factors Affecting Difficulty among ABM Students in FABM subject in terms of Environment-Related

The table illustrated the significance of Study Habits as common problems encountered by ABM students in FABM subjects and the factors affecting difficulty among ABM students in FABM subjects in terms of Environment Related as evidenced by p values below .05 degree of confidence so the null hypothesis must be rejected. Other Common problems were found to be insignificant as evidenced by p values falling above .05 degree of confidence thus, Ho must be accepted.

Alsop and Ryan (2015) pointed out that “personal awareness of learning styles and Study Habits in communicating are first steps to achieve an optimal learning environment”. According to Kolb’s theory, a preferred learning style affects a person’s problem-solving ability. Wessel et al (2016). also stated that to provide students the best learning opportunity, educators must be aware of the learning styles and students’ ability to solve problems. Indeed, evidence supporting these views can be found in the literature. Previous studies showed that students who were aware of their learning style had improved academic performance. Nelson et al (2017), found that college students who were tested on their learning style and were given appropriate education according to their learning style profile achieved higher academic performance than other students. Linares (2015) also investigated learning styles in different health care professions (physiotherapy, occupational therapy, physician assistants, nursing and medical technology) and found a significant relationship between learning style and students’ readiness to undertake self-directed learning. However, Hess et al (2016), found no association between learning style and problem-solving ability in their study.

ACTION RESEARCH WORK PLAN AND TIMELINES

The study started last September 16, 2024, and lasted for four weeks dated October 17, 2024. The plan was to utilize the local resources to minimize time, effort and expenses.

COST ESTIMATES

Aside from the expenses arising from unavoidable circumstances, the researchers came up with the following expenses.

Printing cost……………………………………………………………. PHP   285.00

Fare……….………………………………….…………………………             550.00

Foods……….…………………………………………………………               700.00

Miscellaneous expenses………………………………………………             425.00

Total cost…………………………………….……………………………PHP    1,960.00

Plans for Dissemination and Utilization

The proposed project will be implemented at Taal Senior High School for pilot testing starting the first quarter of the school year 2025-2026 and if this project provides an endearing result, we are going to invite other Senior High Schools to have the insight of this project by benchmarking with us.

ACKNOWLEDGEMENT

The proponent wishes to extend his gratitude to the following:

To Mrs, Connie C. Hernandez, Public Schools District Supervisor for her encouragement and dedication in pursuing the necessity for research.

To Doctor Ritchell G. Serrano, Principal II of Taal Senior High School forever dearing support in the accomplishment of this endeavor.

To ABM students, for the love and interest in the FABM subject who serve as an inspiration for this study.

Above all, to GOD Almighty, for the spiritual blessing.

The Proponent

REFERENCES

1. Alsop and Ryan (2015) Personal Awareness of Learning Styles and Confidence in Communicating. Malaysian Journal of Learning & Instruction,19(1), 242-276
2. Aquino (2014). Eustress or Distress: The Lived Experiences of Accountancy, Business and Management (ABM) Students of the Palo Alto Integrated School in Taking the Accounting Subject for the First Time. Ascendens Asia Journal of Multidisciplinary Research Abstracts, 3(2).
3. Belando, B. Y. (2019). Difficulties Faced by ABM Students in Taking Abm Strand. Ascendens Asia Journal of Multidisciplinary Research Abstracts,3. https://ojs.aaresearchindex.com/index.php/AAJMRA/article/view/5730
4. Bondoy et al. (2020). Challenges encountered by accountancy students in Sadoval National Highschool. https://www.scribd.com/document/477934686/
5. Ford et al. (2016). Effects of Teaching Styles in Students Motivation. New York: McGraw-
6. Gadiano et al. (2017). Fundamentals of accountancy, business, and management introduce basic accounting principles. https://www.ajol.info/index.php/saje/article/view/225058
7. Guigan (2017). Accounting students are experiencing https://www.sajst.org/online/index.php/sajst/article/view/144
8. Hidalgo (2020). Accounting is the language of business, and like other languages, it has its own terms and rules. https://www.semanticscholar.org/paper/Student%E2%80%99s-Competencies-and-Learning-Experiences-on-Lumanta-Villa/f14464a9be5ffac614a208e5fce7b5275f93bbfe
9. Jhonson (2024). The primary aim of Fundamentals of Accountancy, Business, and Management is to assist students in comprehending the fundamental accounting concepts and principles. https://www.dlsu.edu.ph/wp-
10. Laguador et al. (2014). Learning professional subjects as an accounting student. https://www.semanticscholar.org/paper/f14464a9be5ffac614a208e5fce7b5275f93bbfe
11. Mercado, C. A. et al. (2016 January). Accounting Students’ Learning Satisfaction of Professional Subjects as Basis for Continuous Improvement. Asia Pacific Journal of Education, Arts and Sciences, 3(1).
12. Nagarayu (2018). The Academic Achievement in Fundamentals of Accountancy Business and Management-I of Accountancy, Business, and Management Grade 11 Students of Lemery Senior High School. Ascendens Asia Journal of Multidisciplinary Research Abstracts, 3(2).
13. Ong, A. K. C. et al. (2019). Challenges Encountered by Accountancy, Business, and Management Senior High Students in Accounting Subject. Ascendens Asia Singapore – Best link College of the Philippines Journal of Multidisciplinary Research, 1(1). https://ojs.aaresearchindex.com/index.php/aasgbcpjmra/article/view/1441
14. Sarwar et al. (2019). Effective study habits and proper time management should be considered in taking accounting course. http://www.researchersworld.com/vol5/issue2/Paper 11.pdf
15. Unciano, (2019). The Academic Achievement in Fundamentals of Accountancy Business and Management-I of Accountancy, Business, and Management Grade 11 Students of Lemery Senior High School. Ascendens Asia Journal of Multidisciplinary Research Abstracts, 3(2).
16. Urquiza (2015). The main objective of Fundamentals of Accountancy, Business, and Management. https://typeset.io/questions/what-are-the-advantages-of-being-abm-strand-student-4dy5komvqk#

FINANCIAL REPORT

Actual expenses derived from finished action research.

Printing cost ……………………………………………………………….  Php    250.00

Foods            ……………………………………………………………….        1,200.00

Miscellaneous………………………………………………………………             500.00

Total Actual expenses……………………………………………………  Php   1,950.00

APPENDICES

Survey Questionnaires          

Confidentiality Clause:

Advisers of ABM 1201 and ABM 1202, I am presently conducting action research entitled “PAUL STRATEGY: Proposed Project to diagnose difficulty of ABM students in FABM subject” which will address the present

scenario. Rest assured that the data to be gathered will be used purely for academic purposes.

Name: ______________________________ (optional)

Section _____________________________

Part 1: Common Problems encountered by ABM students in FABM subject.

General directions: Please check (√) appropriate boxes for your answer.

Terminologies Used

Analysis of Transactions

Study Habits

Application of Concepts and Procedures

Others please specify. ______________________________

Part II. Challenges Encountered by ABM students in FABM subject.

Please be guided by the following Scale Continuum:

Schedule 1: Scoring of responses:

Thank you so much!!!

PAULINO M. COMIA, MBA, LPT