CHAPTER I

Introduction
Background Of The Study

When you go in search of honey,

you must expect to be stung by bees.
(Joubert)
People faces challenges along its journey to success. Challenges like a closest person in
your life past away, unable to find a job and failing in a subject. According to Paulo Coelho, life
sets us a challenge to test our courage and willingness to change; at such a moment, there is no
point in pretending that nothing has happened or in saying that we are not yet ready.

A college (Latin: collegium) is an educational institution or a constituent part of one.

Usage of the word college varies in English-speaking nations. A college may be a degreeawarding tertiary educational institution, a part of a collegiate university, or an institution offering vocational education.
Retrieved from http://en.wikipedia.org/wiki/College October 2008

A lot of incoming college students always wonder what college would be. The only thing
that the students know is that college is hard. Wenceslina Manuel[Economics Teacher] once
said that College is never a bed of roses, it is a bed of nails and broken glass It is hard, but if

students take the risk and face the incoming challenges and obstacles, students will finish your
course with flying colors.
According to Neil Kokemuller (2007), students face a number of academic challenges in
college, including finding time to study, understanding course content and maintaining a high
degree of motivation. Along with meeting these challenges, students often struggle to balance
academic demands with work, personal responsibilities and social experiences.
All of us go through the fire. For teens and college students, the formative years of
growing into adulthood often bring stresses and pressures from lots of angles: problems at home ,
issues at school, pressure from friends, lack of confidence from within, etc.
Retrieved from http://www.stageoflife.com/Teen_Challenges.aspx

Accounting has always been a popular major as well as a great career choice, and a new
report has shed some light on just how hot the accounting profession. The Bachelor of Science in
Accountancy (BSA) program is composed of subjects in accounting ( financial, public,
managerial), audit, administration, business laws and taxation. Its primary focus is not limited to
business subjects, but to other fields as well.
Retrieved from http://www.finduniversity.ph/majors/bs-in-accountancy-philippines/

Students asked if Accounting is hard. Accounting itself isn't that hard to learn, and it
hardly has any Math in it. The trouble begins when you get to courses such as Corporate
Accounting, where accounting standards and corporations law dictates what you can and can't
do, and then how you must go about doing other things Accounting is also sometimes referred
as something that you either understand, or you don't. (Shaun, 2012)

The researchers formulate this study to give a preview on what difficulties might future
and current Accounting students have or may encounter. This is not to threatened future and
current Accounting students but to help them prepare themselves on the difficulties that they
may face.
Statement of the Problem
This study seeks to determine the difficulties encountered by Accounting students
affecting their academic performance.
Specifically, it sought to determine the following:
1. What are the common difficulties of ADZU BSAc students affecting their academic

2.

3.
4.
5.

performance? In terms of:

A. Emotional
B. Physical
C. Mental
How are these difficulties affects the academic performance of ADZU BSAc students?
A. Emotional
B. Physical
C. Mental
How do students cope with these difficulties?
Significance of the Study
This study was conducted because of 5 focal reasons. First, to guide the upcoming and
existing ADZU BSAc students on what difficulties might they face. Second, is for parents
or guardian to support their children and for them to guide. Third, is to enlighten students
and to teach the students on how to deal with the difficulties. Fourth, to give a synopsis of
what students might encounter. Lastly, so that students will be eager to perform better in
school.

6. It will also help students taking related courses to identify the common difficulties that
they may encounter in the near future. The proposed study will benefit and help the future
researcher as their guide. The study can also open in development of this study.
7.
8. Scope and Delimitation of the Study
9. This study focuses on the Common difficulties affecting ADZU BSAc students Academic
Performance. The researchers will carry out a study only upon the ADZU BSAc students
yet the first year ADZU BSAc students will not be included in the surveys respondent
list. 70 accounting students from second year to fifth year will be surveyed. Its main
purpose is to identify the common difficulties that they encounter and to propose possible
solutions concerning common difficulties affecting ADZU BSAc students academic
performance problems.This study will not go further to the confidential part of the
respondents.
Definition of Terms
Difficulties. According to Freedictionary.com, difficulty is the state or quality of being difficult; a
trouble or source of trouble; worry. a condition or state of affairs almost beyond one's ability to
deal with and requiring great effort to bear or overcome. In this study, this refers to the condition
wherein the student is facing struggles or troubles.
Emotional Factors. Emotional factors act as both risk and protective factors for disadvantaged
students learning and opportunities for academic success.In this study, this refers to the
difficulties coming from the students personal life, which includes sexual relationships, peers and
the like.
Physical Factors. The physiological factors include how people feel, their bodily health, and
their levels of exhaustion at the time of learning, the quality of the food and drink they have

consumed, their age, etc. (Vice-Chancellor, Martin Bean). In this research, this refers to the bad
conditions a student faces physically (physical deformities and the like).
Mental Factors. In this study, this refers to the scholarly and psychological conditions that a
student comes across.