Factors affecting the performance of students in financial accounting and advanced accounting in De La Salle University

Date of Publication


Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories



Ramon V. Del Rosario College of Business



Defense Panel Member

Herminigilda Salendrez
Carmelita Clerigo


De La Salle University-Manila has been known for its prime Bachelor of Science in Accountancy (BSA) program. This is because of the incomparable extensive training given to accounting majors. On their first school year, they are to enroll in basic accounting courses: Actbas1, Actbas2 and Actpaco. Afterwards, they have been required to take and pass the qualifying examination which can only be taken 2 times. These are prerequisites, serving as foundation of knowledge on modular program. Unlike other universities in the country, DLSU-M offers a modular program wherein students are enrolled in particular set of accounting subjects in one term in a different time frame.

The modular program is an innovative learning approach introduced to all major accounting subjects for BSA students in DLSU, which has been made possible through the combined efforts of the Accountancy Department, in coordination with the Office of the Dean of the College of Business and Economics in 2003. This kind of teaching approach has effectively contributed to the high achievement of the graduates on the CPA Board Examination. On the other hand, aside from the good performance rate in the board exam, all students who have experienced the modular program knew that it was challenging. Far from the usual term to study the basic accounting subjects, financial accounting and advanced accounting under the modular program involved shorter time frame to finish each sub-module. Also, with the 7-weeks to 2-weeks transition from Module 1 to Module 2, students may find it hard to adjust, and this may therefore affect their academic performance.

This has led the researchers to investigate the significant factors affecting the performance of students in financial accounting and advanced accounting under the modular program in DLSU-Manila and its respective relationship. This study used distribution of online survey questionnaires to the population, who are the accountancy students of DLSU with batch ID 111, 112, and 113, as they have either already taken or currently taking Module One and Two. To aid the researchers in analyzing the results, four tests, namely, analysis of variance (ANOVA), T-Test, Spearmans rho, and Pearsons rho, were used. These tests have been chosen to match each factor of the study.

Abstract Format






Accession Number


Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

vii, 86 leaves: illustrations (some colored); 29 cm. + 1 computer disc ; 4 3/4 in.


Business students -- Philippines; De La Salle University -- Students

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