HomeHarvestvol. 15 no. 1 (2019)

PERFORMANCE IN IN-HOUSE REVIEWS AND LICENSURE EXAMINATIONS OF BALIUAG UNIVERSITY GRADUATES (2015 – 2017)

Rolando R. Calma | Elenita F. Maglaque

 

Abstract:

The performance of Accountancy graduates in licensure examinations is an affirmative tool to measure the quality and standard of education that HEIs provide. The high passing rate in the CPA board examinations is being recognized as one of the best considerations in offering an Accountancy program. Rules, policies, and even intervention programs are implemented to ensure that high passing rate is being achieved. Refresher courses and in-house review classes are some of the intervention programs that HEIs put into practice to attain a high passing rate. The main objective of the present study is to determine if there is a significant relationship between the in-house review performance and performance in the licensure examinations of BU-BSA graduates. Analysis of data was based on the in-house review performance of those who graduated in April 2015, 2016, and 2017 from Baliuag University with the degree of Bachelor of Science in Accountancy and took the CPA Licensure Examinations in the same year that they graduated. Findings revealed that Taxation and Advanced Financial Accounting and Reporting are the most difficult subjects where students always obtain the lowest/failing scores. It was also found that higher review scores must be maintained in order to ensure higher CPA board ratings and to increase the chance for passing the board. It is evident in the data across the years that CPA board ratings were much lower than review ratings.