English Manuscrpt

Chapter 1

Background of the Study

Introduction

The Bachelor of Science in Accountancy program is composed of subjects in accounting (financial, public, managerial), audit, administration, business laws and taxation. Its primary focus is not limited to business subjects, but to other fields as well, such as banking and finance, government, social services, education, and more. The program also teaches students to integrate information technology concepts into business systems, in order to create a more systematic and organized way of storing business related data. As a student, you will be taught computerized accounting systems, and basic understanding of computer programming and auditing systems. The program also instills in students the importance of computational and communication skills both in written and oral English.

Accountancy is a profession. A graduate of BS in Accountancy who passed the board exam is called a Certified Public Accountant (CPA), or in short an Accountant. An accountant's job includes the performance of financial functions related to the collection, accuracy, recording, analysis and presentation of a business, organization or company's financial operations. The accountant usually has a variety of administrative roles within a company's operation.

Review of Related Literature

“Accounting is possibly the most boring subject and it could be the most confusing subject”. This statement is true based on the experiences of the Accountancy students. Many students fail because they said that this subject is very hard. But when you look at the reality, there are no hard subjects. You just need to work hard and have determination, time management and perseverance to achieve what you want to achieve – To graduate and to pass the CPA Board Exam. In order to achieve your goal, aside from hard work, there is a specific practices or study habits that a student can perform to understand on what he or she is studying easily. In the program of BSA,...