Chapter 1

THE PROBLEM AND ITS BACKGROUND

The Introduction

Certified Public Accountant Licensure Examination is consider as one of the hardest

licensure exam in the Philippines. It is compose of six subjects needed to be taken within three
days and in order to be considered as passer, the examinee must attain an average rating of 75%
or above with no rating below 65% on any subjects, or else they will be considered as conditional.

Every year the number of examinee taking the CPALE is increasing but the total passers
are decreasing compare with its previous year. This application aims to be an effective review
material that is more convenient and entertaining to lessen the pressure and stress that the
examinees are facing. With the use of modernization and technology, they will be able to have
their materials anywhere and anytime. However, due to a large number of prestigious review
centers nationwide, this application may not be considered as a review option, but because of its
priceless content it can be recognized by the user. The same thoughts and approaches will be
given to the user based on the author of the reference that will be used.

Entering a review center needs for the examinees to invest money. Since Filipinos
nowadays are having a hard time to earn money, it is important for them to find a substitute for
their review. This application is one of the most convenient review material that has no difference
with the other review material (manual). The content will be the same and added by an awesome
quizzes, puzzles and crosswords for them to enjoy studying.

The application will focus on the review of the Basic Accounting because this is mainly the
foundation of the accounting subjects and considering the reference that the researchers will
used, the user of the application will have a free trial for a month and this is upgradable to
premium. This will let the user to gain access to the full coverage of the application together with
its solution on every problem. This way the researcher will be able to improve, preserve and
maintain the quality of the application.

The proponents are involved to give an assurance to the users especially to those in
premium. Assurance that the user will feel that he will be able to pass the exam but since this is
under of technology, human cannot eliminate software errors. To avoid being affected by the
system errors, this application can be used offline so that reviewers can continue studying the
lessons without any disturbance. Once they back online, the application will update itself, if there
is another lesson that will be posted on the application.

Background of the study

The demand for accountants is increasing but the number of accountants taking and

passing the CPA exam is not keeping pace. The first board exam for CPA was given in May 1932.

Since then up to 2017 the total number of those who took the exams was 718,089, of whom

182,320 passed, representing a passing rate of 25 percent.

This data gathered from the article written by Evangelista in The Accountants’ Journal

(volume 44, First Quarter 1995), for the years 1932 to 1994. The 1995 to 1997 figures came from

microfilm files compiled by Diosdado Cunanan, and the rest (1998-2016) came from various

postings of the Board of Accountancy in its web site (from 1998 to 2016) compiled by Mary Ann

Marasigan. Many of the board exams were given twice a year but the results were annualized

for comparative purposes and to get more meaningful results.

From 1932 to 1948 the number of examinees was less than a thousand. However, the

number increased to four digits in 1949 until 1976, when the figures increased to more than

10,000 and reached a record high of 23,775 in 1984, but gradually tapered down to 7,654 in 1995.

It climbed up to more than 11,000 in 1998, and steadily increased to 19,273 in 2015. Finally, it

went up to more than 20,000 in 2016 until it reached a record high of 24,461 in 2017.

In order to pass the CPA board, a candidate should have a very strong preparation

coupled with an overwhelming desire to pass the exam. This accounting review application might

help the candidates fo the CPA board exam to learn more. This also serve as their resources as a
primary review material to complement a CPA course. This application was made to help the

students have their own review materials and also to increase the passing rate of the CPA

examiners. But instead of going to the review school and pay tuition fees, this application is now

accessible to the users. As a modern technology arises, this application will be more

convenient.This may help improve the performance of accounting examinees in the future and

give hope to those who want to join the profession.

Theoretical Framework

Conceptual Framework

Statement of the Problem

General Problem:

Is the Accounting Review Application will be recognized as a review material despite of those
prestigious review centers nationwide?

Specific Problem:

a. Will this application affect the number of passers in Certified Public Accountant Licensure
Examination?

b. How will the user be aware of having this application as their review option?

c.

Assumptions and Hypotheses

 A good state of contemplation is one of the characteristic needed by a future accountant.
They must be competent to stand on for what they have analyzed in a one's business issue. This
application will help those future professionals to practice their mind in critical thinking in the
most convenient and entertaining way. As a result, this will help to increase the number of passers
in the Certified Public Accountant Licensure Examination.

Scope and limitations of the Study

This research was conducted to provide all the accounting students and CPALE examinees
an effective accounting review application. The aspects looked into the latest edition of all the
references used from the different approaches of different authors. The study of having this
application will be done in UDM (nationwide) from the period of this year 2018 to 2019.

General Purpose: To provide an effective accounting review application

Subject Matter: The creation of accounting review application

Topic (aspects) studied: All the references used from the different approaches of different
authors

Population or Universe: Accounting Student and CPALE examinees

Locale of the Study: UDM (NATIONWIDE)

Period of the Study: 2018-2019

Limitations of the Study

The process of learning for accounting is very extensive. In fact, it focuses on all aspects
of finance and business. The investigation for an effective accounting review application will only
subject to give a full understanding of Basic Accounting as this is generally the foundation of
accounting. The researchers believe that if an examinee has a weak understanding on this area,
some of those remaining subject on the actual exam will follow.
Importance or Significance of the Study

Mobile learning has been expanding due to the significance growth and demand for wireless
and mobile computing technologies in recent years. It offers a new paradigme shift in learning
dimension that conventional classrooms may fail to offer in the teaching and learning approach.
This study explores the integration of mobile learning in basic accounting at the higher learning
institution as research on the use of mobile learning for the teaching and learning basic
accounting appears to be limited. The study focused to more efficient and accessible than
review center in basic accountIng and also to examine how the user will react in this modern
teaching towards basic accounting. The project’s goal is designed to help the students have
their own review materials and also to increase the passing rate of the CPA examiners.

This will benefited to CPA board exam takers as a substitute in review center nationwide with a
less expense and more effective as a review materials. Also the students who taking up basic
accounting as a foundation of accounting as an easy way and gain knowledge in accounting.
Eventually, this project will help to increase the number of CPA passer in our country.

The project will give more excitement to the user since it will be the same in review materials and
added by an awesome quizzes, puzzles and crosswords for them to enjoy studying.

Definition of Terms