Julie F. Estopace Eddelyn J.

Madriaga
Ivy H. Jariño Joella Ann S. Pura

Strengthening & Improving the Foundation of BSA Students of Sorsogon State College
On Board Subjects

Becoming a Certified Public Account (CPA) is not an easy task in the Philippines - one has
to graduate with a bachelor’s degree in Accountancy and pass the CPA Board Examination. As
many critiques would say, the CPA licensure examination is one of the most difficult board
examination in the entire history of the Philippine Career Professionalism. Last May 2019 the
national passing rate was 16.47% which was considered the lowest passing for the past 10 years.
There are several factors that might affect the passing rate. One of these factors is the
difficulty of the students in catching up the changes, amendments and updates of this program
where we ought to conduct a study.
The Sorsogon State College - main campus seems to struggle on maintaining the high
passing rate or even beyond the national passing rate. With that, the support system of the
professors are making some efforts to uplift the passing rate of Sorsogon State College in the said
profession but it seems that, it is for a not enough for a student to depend on the support of the
professor or the school.
Thus the student should familiarize the following coverage of the CPA Licensure
Examination:

 Financial Accounting and Reporting (FAR)

 Advanced Financial Accounting and Reporting (AFAR)
 Management Advisory Services
 Auditing
 Taxation
 Regulatory Framework for Business Transactions (RFBT)

Related Literature and Studies

A study on The Experience of Deep Learning by Accounting Students in a University Accounting

Course (Turner, 2011).
 There is a need to support students to experience change in how they learn in first year
courses to enable them to develop personal capabilities in their later university studies.
 This study seeks to identify and describe critical differences in students' capabilities for
experiencing particular phenomenon (that is, aspects of how they learn accounting) as a
result of the interventions made to the learning context of a course.
A study on Fostering Deep and Elaborative Learning and Generic (Soft) Skills Development: The
strategic use of Case studies in Accounting Education (Boyce et al 2001: 54)
 The real problem for accounting education is not student attitudes and [learning]
strategies per se. It is the extent to which preferences and associated [learning] strategies
are challenged and modified by teaching ·and assessment strategies which students
encounter.

A study on a Needs and Problems of the Second Year Accountancy Students of the College of
Business and Entrepreneurial Technology Rizal Technological University (Arganda et al., 2014)
 Second year accountancy students find difficulty to understand the problems and
exercises given by their Professors. They also find difficulty to express themselves in oral
English and they lack effective study habits.
 Instructor’s lectures were not clearly delivered or imparted and their incomprehensible
teaching techniques are some causes of the academic problems encountered by the
second year accountancy students. Coupled with this, the students do not have
systematic plan for study and are poor in communication skills before their entry in the
University.
 Because of those problems, the students have difficulty catching up with the lessons, thus
the hardship of maintaining good grades both in major and minor subjects, and the worse
is disqualification in the BSA program.
 Some measures which the students have selected and which are applicable in their
situations are forming effective study habits and proper time management. Coupled with
this, faculty members have to improve teaching strategies.

For instance, we intend to conduct a mini-research on how to strengthen and improve

the foundation on board subjects of the 1st year, 2nd year and 5th year student of Sorsogon State
College-main campus. In order for the Sorsogon State College to produce more number of CPA
in order to go beyond the national passing rate, to gain a support system from school and to
improve the performance of accountancy students. We would like to summarize the finding and
draw a conclusion. As a result, we intend to make an output that would help the student of
Accountancy program and provide them a ways to study more accurately and effectively for
them.