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D
US-China Education Review A, ISSN 2161-623X
December 2013, Vol. 3, No. 12, 931-944
DA
VID
PUBLISHING
Correlation of Students’ Academic Performance and
Performance in Qualifying Examination in Accounting
Gualberto A. Magdaraog Jr., Angelica A. Magdaraog
Bulacan State University, Malolos, Philippines
Standards on admission and retention programs on BSA (Bechelor of Science in Accountancy) are necessary in
order to meet the needs of this profession. Universities and colleges offering this course must establish a
program that will assure high probability for students to successfully finish this program satisfactorily. This
exploratory research analyzes the relationship of academic performance of BSA students in their
accounting subjects, and their performance in the qualifying examinations. The result of this study shows that
there is a strong positive relationship between these two variables in all of the three batches of BSA who already
took the qualifying examination. Since there is a positive correlation, it reveals that there should be
written policies that state the benchmark of required grades for accounting subjects in order to maintain a
possible high rate of passers for qualifying examination. Standardized TOS (table of specification) on qualifying
examination is also recommended in order to give weight on a more important topic that will be part of the
examination.
Keywords: correlation, qualifying, academic, performance, accountancy
Introductionď€
BSA (Bachelor of Science in Accountancy) has been one of the most in demand courses in the
Philippines nowadays. Accounting officer has ranked top two in the list of in demand local jobs (DOLE
(Department of Labor and Employment), 2013). According to the records, the passing rate from the latest
board examination for accountancy has declined from 47% overall passers (October 2012) to 27% (May
2013) (see Table 1), which is the fourth lowest passing rate since 2005 (Mata, 2013).
In order to meet this demand,...