HomeHarvestvol. 12 no. 1 (2016)

PERFORMANCE OF THE SECOND YEAR BSA STUDENTS OF BALIUAG UNIVERSITY IN THE ASSESSMENT FOR ACCOUNTANCY POTENTIAL DURING THE FIRST SEMESTER OF SCHOOL YEAR 2012-2013

Rolando R. Calma | Ma Cristina S. Ocampo

 

Abstract:

The College of Business Administration and Accountancy CBAA) of Baliuag University has been engaged in continuing reforms to improve its instructional programs and its students’ academic achievement. The College also promotes the meaningful assessment of what the Accountancy students should know and be able to do in various subject areas. In line with this objective, Baliuag University partnered with the Asian Psychological Services and Assessment (APSA) to conduct an Assessment of Accountancy Potential (AAP) for the sophomore BSA students enrolled in the first semester of the school year 2012-2013 at Baliuag University. The AAP is a combination of three tests based on the requirements of the International Standards of Accountancy: the Aptitude Test, the Achievement Test and the Accounting Quality Scale. The findings of the study showed that the respondents were proficient in logic and critical thinking while they were still progressing towards the set standard for abstract reasoning. Among the six subject-components of the achievement test, the respondents were found to be progressing towards the standard in Basic Accounting, Communication, Financial Management and Ethics and Business Statistics. However, they were not able to meet the standard for the other two subject-components: Principles of Economics and Computer Application. Although no respondent was found to be excellent or highly proficient for Accountancy potential, the data indicated that a significant number of respondents were heading towards the right direction in meeting their goals as Accountancy students and as successful professional accountants in the foreseeable future.