Philippine E-Journals

Performance Of BSA Graduates In The CPA Licensure Examination: Basis Of Enhancement

Candido Perez

 

Abstract:

Performance of students in the Bachelor of Science in Accountancy Program is best tested with the actual results in the Philippine CPA Licensure Examination. A closer look at its past performance would create a basis of enhancement on how to improve a program’s current passing rate and would serve as reflection of how effective the teaching-learning process is. The study aimed to evaluate the performance Bachelor of Science of Accountancy Program at Lyceum of the Philippines – Laguna. The evaluation covered the CPA Licensure examinations from October 2006 to October 2013. The study determined the number of graduates who became licensed accountants, the number of times they took the exam before they became licensed and the board subjects in which the graduates performed weak based on date of exams and batch or year of graduation. A comparison between the list of students provided by school with that of the list provided by Philippine Professional Regulation Commission was done to evaluate the individual student’s board exam mean rating according to date of examinations and year of graduation. The means of board rating of first takers who passed the exam were ranked to identify the subjects which graduates found difficult. The data provided 100 graduates of the Bachelor of Science of Accountancy Program, with 81 takers and 46 passers. Frequency of first takers and repeaters, frequency of students who never passed and board exam mean rating based on date of exams and year of graduation were evaluated. Based on findings, the researcher recommended corrective measures on how to improve the accountancy program.