Polytechnic University of the Philippines

COLLEGE OF EDUCATION
Sta. Mesa, Manila

______________ APPRECIATION LEVEL OF BOOKKEEPING STUDENTS ON THE TEACHING METHODOLOGY AND TEACHER VARIABLES IN COLLEGE OF EDUCATION, BACHELOR IN BUSINESS TEACHER EDUCATION, POLYTECHNIC UNIVERSITY OF THE PHILIPPINES, A.Y. 2012-2013 ______________ A Study Presented to The College of Education Department of Business Teacher Education ______________ In Partial Fulfillment Of the Requirements for the Degree Bachelor in Business Teacher Education ______________ Submitted by: Adora, Kristine M. Alparaz, Jessica M. Bulingit, Ma. Danessa T. Castillo, Crissa M. Legaspi, Mark Levin Macaraeg, Alyza Mae N. Naco, Brien L. Pangan, Joe Edgardo M. Piad, Lovely Saira N. Reyes, Carmela B. Sanchez, Marlou S. Villamarin, Marijoe L. BBTE III-1D

Submitted to: Prof. Josefina R. Tan October 2012

ACKNOWLEDGEMENT

The researchers wish to extend their gratitude to the following people for their valuable assistance and support in the realization of the study; Dr. Milagrina A. Gomez, Dean of the College of Education. Dr. Rovelina B. Jacolbia, the chairperson of the program Bachelor in Business Teacher Education, for the encouragement to undertake the study; Prof. Josefina R. Tan, the researchers Bookkeeping Professor and the one who give the researchers the task to do this study; To the Bachelor in Business Teacher Education III-1D for being always supporting; To the College of Education Staff, for giving the pertinent data needed in this study; And to Almighty God, for giving the strength and wisdom bestowed to the researchers.

THE RESEARCHERS

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TABLE OF CONTENTS CHAPTER I: INTRODUCTION AND ITS BACKGROUND Introduction ..................................................................................................... 1-8 Background of the Study ........................................................................................ 8-10 Theoretical Framework ......................................................................................... 10-12 Conceptual Framework ......................................................................................... 12-13 Statement of the Problem ........................................................................................... 13 Significance of the Study ........................................................................................... 14 Scope and Limitations........................................................................................... 14-15 Definition of Terms............................................................................................... 15-16 CHAPTER II: REVIEW OF RELATED LITERATURE AND STUDIES Foreign Studies ..................................................................................................... 17-19 Foreign Literature ................................................................................................. 19-26 Synthesis ............................................................................................................... 26-28 CHAPTER III: RESEARCH METHODOLOGY Research Method ....................................................................................................... 29 Research Locale ......................................................................................................... 30 Population Frame and Sample Scheme................................................................. 30-31 Sampling Technique .................................................................................................. 32 Description of the Respondents ................................................................................. 32 Instrumentation ..................................................................................................... 32-33 Data Gathering Procedure .......................................................................................... 34 Statistical Treatment of Data ................................................................................ 34-35 CHAPTER IV: PRESENTATION, ANALYSIS AND INTERPRETATION ........................................................... 35-39 CHAPTER V: SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS............................................ 40-43 Appendix A Bibliography .................................................................................... 44 Appendix B ....................................................................................................... 45-46

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LISTS OF TABLES Table for the Population Frame and Sample Scheme ..............................................32 Table for the Percentage Distribution of the Respondents ......................................36 Table for the Method of Teaching used ...................................................................37 Table for the Personal Characteristics of a Teacher ................................................ 38 Table for the Professional Characteristics of a Teacher .......................................... 39

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CHAPTER I The Problem and Its Background

Introduction Bookkeeping might seem a dry subject. But it did not leap fully formed out of a weighty textbook. People have needed to keep track of their money for centuries, and the bookkeeping methods we use today can be traced back to one very influential man. From Barter to Charter Bartering was the dominant practice for traveling merchants during the Middle Ages. When medieval Europe moved to a monetary economy in the 13th century, merchants depended on bookkeeping to oversee multiple transactions at the same time. One important breakthrough took place around that time: the introduction of double-entry bookkeeping, which is defined as any bookkeeping system in which there was a debit and credit entry for each transaction. The historical origin of the use of the words debit and credit in accounting goes back to the days of single-entry bookkeeping in which the chief objective was to keep track of amounts owed by customers (debtors) and amounts owed to creditors. Debit, is Latin for he owes and credit Latin for he trusts. Renaissance Man At around this time we meet our hero. You may not have heard of him, but Luca Pacioli was one of the greatest men of the Renaissance. He is also one of the

least well known. This is surprising because its no exaggeration to say that Luca Paciolis manuscripts and ideas changed the world. Luca Bartholomew Pacioli was born about 1445 in Tuscany. He was a renaissance man in the truest sense of the expression, acquiring an amazing knowledge of subjects including religion, business, military science, mathematics, medicine, art, music, law and language. He believed in relating these widely varying disciplines and making them work together in harmony. His friend Leonardo da Vinci helped prepare the drawings for Paciolis 1497 work, Divina Proportione; in turn, Pacioli is reputed to have calculated the quantity of bronze needed for Leonardos huge statue of Duke Lidovico Sforza of Milan. In 1494 Pacioli published his famous book Summa de Arithmetica, Geometria, Proportioni et Proportionalita(The Collected Knowledge of Arithmetic, Geometry, Proportion and Proportionality). One section in the book made Pacioli famous Particularis de Computis et Scripturis, a treatise on accounting later described as a catalyst that launched the past into the future. Pacioli was the first person to describe double-entry accounting, also known as the Venetian method. This new system was state-of- the-art, and revolutionized economy and business. Although Luca Pacioli did not invent double-entry bookkeeping, this is the first known published work on that topic, and laid the foundation for double-entry bookkeeping as it is practiced today.

Assets Equal Liabilities The systems set out in Paciolis book are almost identical to those in modern ledgers. Entries consisted of brief paragraphs; debits were on the left side of a double page, credits on the right. The trial balance was the end of Paciolis accounting cycle. If the credit and debit columns were not equal then that would indicate a mistake in your Ledger, which mistake you will have to look for diligently with the industry and intelligence God gave you. Paciolis treatise gave instructions in how to record barter transactions and transactions in a variety of currencies both being far more commonplace than they are today. It also enabled merchants to audit their own books and to ensure that the entries in the accounting records made by their bookkeepers complied with the method he described. Without such a system, all merchants who did not maintain their own records were at greater risk of theft by their employees and agents: it is not by accident that the first and last items described in his treatise concern maintenance of an accurate inventory. It was a complete how-to document for the businessman of the day. As the man he put it: Accounts are nothing else than the expression in writing of the arrangement of his affairs. If he follows this system always he will know all about his business and will know exactly whether his business goes well or not.1 This brief history of bookkeeping makes it clear that as early as when bartering started, bookkeeping is present. And up to now, it is taken by students in institutions of learning. Bookkeeping does not only do it with debits and credits. It
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also improves a persons self-discipline in a way that all things must be organized and accurate. Institutions of learning provide programs in bookkeeping like the

Polytechnic University of the Philippines. Under the course Bachelor in Business Teacher Education, third year students must be able to complete units in accounting 1, accounting 2 and bookkeeping. Bookkeeping is one of the competencies of these students when they go into the reality of teaching. Bookkeeping and accounts teachers employ various instructional methods in the classroom. Choosing from among the models and strategies of instruction and the vast array of teaching Methods are complex tasks. It may help to be aware of the broad guidelines for instructional Choices written by Carl Rogers (1969) over two decades ago: (a) The teacher is responsible for setting and maintaining the climate of the classroom. (b) The teacher helps set the purposes for individuals and the group as a whole, in the classroom. c) The teacher should believe learners have the desire to realize the purposes that are meaningful to them, and that this is a strong motivational force that can lead to significant learning. d) The teacher organizes and makes available the widest range of resources. e) The teacher is a flexible resource for individuals and the class group.

f) The teacher is a participant learner who does not have to know and tell it all. g) The teacher can take the initiative to share his or her thoughts and feelings with Students, although this must not impose a reciprocal demand. h) The teacher should be sensitive to expressions of deep or strong feeling. i) The teacher recognizes and accepts his or her limitations as learning. Facilitator In addition, several variables must be considered when selecting the instructional models, strategies, and methods to use in a course, unit, or lesson. These variables include:

the student outcomes and experiences desired; the learning sequence (deductive or inductive) that is appropriate, the degree of student choice and responsibility; the kind of interaction pattern that is suitable; the Common Essential Learning to be developed; The amount of adjustment needed for students through the Adaptive Dimension.

According to Cantrell (2004), teaching methods are in a continuum, ranging from exposition to inquiry. The Exposition method of teaching is conventional and widely used in the classroom. Also, Cantrell (2004) reported the characteristics of

exposition method to include the following: teacher-centered, teacher -active, learner passive and content emphasis. Examples of exposition methods are lecture, discussion, traditional demonstration, guest speaker, panel discussion, storytelling, dramatization, and reading of textbooks, manuals or handouts, The Inquiry method is an approach where the learner generates his/her own form of information. It is characterized by the following features: learner-centered, learner-facilitated, learner-active and learning process emphasis. In general, exposition is considered to the teacher centered with an emphasis on content delivery while inquiry is considered learner centered with the emphasis on the process of learning. In a typical learning situation this suggests that for exposition, the leader is actively involved (for example lecturing, reading aloud, and showing a video) and the learner is passively taking in the information (for example listening, reading an overhead, and watching a video). In contrast, learners engaged in inquiry are actively involved (for example: conducting investigations, processing information and data) while the leader's role is to help facilitate the process of learning (Cantrell 2004). Examples of inquiry methods are guided discovery, problem solving and inquiry methods. Guided discovery learning is a method of learning that has the advantage of allowing learners to use process skills to generate content information; it actively engages learners in first hand real world learning. It encourages learners to explore the content through the use of concrete experiences. Teachers are released from the; role of authority and giver of knowledge to become facilitator and fellow investigator. This replaces the notion that the teacher must know all the answers Graphic representation such as

maps, time tables, flow charts which depict tin sequencing of learning activities (Advance Organizer) and other such devices effective way for teachers and text book authors to promote discovery learning. Ausubel (1970) stated that sequencing of subject matter or concept from general concept to the specific such that meaningful relationship can be deciphered from it, is guided discovery learning. Several factors influence teacher's choice of teaching method for classroom instruction. According to Onwegbu and Kpangba (1995), some of these factors are cost, preparation time, and knowledge of the method, nature of the subject matter, curriculum prescription and research recommendations on sequencing of the learning experience. These are factors that the financial accounting teacher must bear in mind. Akintelure (1998) reported that financial accounting teachers' effectiveness in instructional delivery depends on their consideration of the nature of the subject during instructional planning. According to her financial accounting is not a subject that can be mastered by mere memorization of the basic rules. It requires total involvement of the learner in the learning process, sound theoretical knowledge and intensive practice in application of basic principles. To what extent financial accounting teachers involve these principles to teach financial accounting is yet to be determined.2 Teaching strategies in imparting knowledge on bookkeeping is very important. Nowadays, students find subjects like this to be boring and are tough. Innovativeness of the teacher is really in need. But do the students really appreciate the teaching strategies and methods of the teacher? This study is conducted to determine what factors affect the appreciation level of students in bookkeeping
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particularly in the Polytechnic University of the Philippines under the College of Education, the course Business Teacher Education. Background of the Study The history of the College of Education dates back to the birth of the Manila Business School (MBS) in 1904 when MBS, as a part of the Manila City School system, became the training ground of students for either government service or entrepreneurship, offering courses in typing, bookkeeping, stenography, and telegraphy in addition to the prescribed intermediate curriculum. When MBS was renamed Philippine School of Commerce (PSC) in 1908, a secondary course was added to the existing courses, and a one-year postsecondary course in stenography was offered in 1912. When PSC was merged with the Philippine Normal School (PNS) in 1933, PSC operated under the direct supervision and administration of the PNS superintendent for some 12 years, but notwithstanding the merger, PSC replaced its secondary curriculum in 1935 with a two-year junior college curriculum, the Associate in Commercial Science (ACS). As PSC became the Philippine College of Commerce (PCC) in 1952, it organized its teacher training department and besides offering two-year secretarial, bookkeeping, and distributive curricula, it offered a four-year curriculum in business education, the Bachelor of Science in Business Education (BSBE), which received from the Philippine Educational System a plaque of distinction for "bold and successful pioneering in vocational and business education." In 1955, the Business

Writers Association of the Philippines conferred on PCC the title of "Business College of the Year" for its dynamic leadership in business education and office administration (formerly called secretarial). From 1952 to 1977, the Teacher Training Program was under the Business Teacher Education Department, but from 1962 to 1974, the Teacher Training Department became a separate department from the Secretarial Studies. In 1974-1975, the Department of Business Teacher Education was transferred to the College of Arts and Sciences (CAS). In 1978 when PCC was converted into a chartered state university and accordingly renamed Polytechnic University of the Philippines (PUP), the Secretarial Studies Department was merged with the Business Teacher Education to become the Faculty of Secretarial and Business Education (FSBE). In 1983, FSBE was renamed College of Secretarial and Business Education (CSBE); in 1986, the name was again changed to College of Office Administration and Business Teacher Education (COABTE). Throughout its 23-year existence as COABTE, the college offered two degree programs: Bachelor in Office Administration (BOA) and Bachelor in Business Teacher Education (BBTE). It also offered a one-year Postbaccalaureate in Teacher Education program to holders of nonteaching degree programs not only to qualify them to take the Licensure Examination for Teachers (LET) but also to help them meet the requirements for the continuing Professional Education Program of the Professional Regulation Commission. The BBTE and BOA programs have been

accredited to Level 2 by the Accrediting Agency for Chartered Colleges and Universities of the Philippines (AACCUP). On November 22, 2009, by virtue of the PUP Board of Regents' approval, COABTE was renamed College of Education (CoEd) to respond to the increasing demand for qualified graduates who can teach at the elementary, secondary, and tertiary levels and to uphold the University's leadership in the field of education. Today, the CoEd is providing a broader spectrum of degree programs: Bachelor in Elementary Education, Bachelor in Secondary Education (with Major Options in English, Mathematics, Filipino, and Social Studies), and Bachelor in Business Teacher Education (with Major Options in Business Technology and Livelihood Education, and Information Technology Education). The Bachelor in Business Teacher in Education (BBTE) is a four-year degree program with two specializations: Business Technology and Livelihood Education (BTLE), and Information Technology Education (ITE). Both specializations prepare students to teach specific courses effectively across the learning areas in elementary, secondary, college, and vocational/technical schools. The program also prepares students for entry into and advancement in jobs within any business office

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Theoretical Framework There are two recommended instruction for teaching Bookkeeping. Interactive Instruction and Experiential Learning. Interactive Instruction A. Classroom Group Interaction The teacher often works with the class as a whole, particularly when presenting information or modeling a process. The class is viewed as a work group, engaged in a productive academic enterprise. Teachers should establish a positive, productive learning climate and provide group participation training. Students need to acquire group process and discussion skills if they are to learn through the interactive process. Students that have been helped to develop these processes and abilities often do better academically because positive interaction fosters self concept. The most frequently used classroom group interaction methods are discussion, and question and answer. Experiential Learning B. Simulation To initiate a simulation, the teacher presents an artificial problem, situation, or represents some aspect of reality. Because the experience is a simulation, any serious risk or complication that may be associated with the real life phenomenon is removed. In addition, the level of abstraction or complexity is purposefully reduced so that students may become directly involved with underlying concepts. Simulation also
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allows for types of experimentation that cannot take place in the real environment. The simulation method may involve the use of models, game formats, structured role plays, or an interactive computer or video program. In most instances, students are easily motivated to participate during simulation activities, students become active participants in the learning process. A variety of learning objectives may be associated with the simulation. Some focus on the application of previous knowledge, skills, and abilities, while others emphasize the acquisition of new knowledge, understandings, insights, and appreciations. Many simulation activities promote and develop critical and creative thinking or involve interactions which develop interpersonal and social skills, attitudes, and values. Conceptual Framework The conceptual paradigm of the study is anchored on the systems model. The researchers input variables include the Bookkeeping students assessment of their level of appreciation of the method of teaching, their teachers personal and professional characteristics. The second box is the process which includes the assessment through survey questionnaire. The expected outcome would be the attainment of the vision and mission of the College of Education, Bachelor in Business Education, that is, to educate each student with skills and knowledge necessary for productive employment or transfer to a four-year college and to provide training for entry level positions and develop abilities which assist in career development. See Figure 1.
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Input College of Education, Bachelor in Business Teacher Education, Bookkeeping Students Level of Appreciation.

Process Level of appreciation of the method of teaching, their teachers personal and professional characteristics.

Output Attainment of the Mission and Vision of the College of Education, Bachelor in Business Teacher Education

FEEDBACK Figure 1. Conceptual Framework Statement of the Problem This study aims to determine the appreciation level of Bookkeeping students enrolled during the first semester, school year 2012-2013. Specifically, the study seeks answers to the following sub-problems: 1. What is the level of appreciation of the students enrolled in Keyboarding I on the following: (1.1) Method of teaching used by the teacher in Keyboarding I; (1.2) Management of facilities and equipment, (1.3) personal characteristics and (1.4) professional characteristics of the teachers of keyboarding?

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Significance of the Study This study will going to show the Appreciation Level of Bookkeeping Students on The Teaching Methodology and Teacher Variables in College of Education, Bachelor in Business Teacher Education, Polytechnic University of The Philippines, A.Y. 2012-2013. It will highlight the relation of the methodologies used in teaching Bookkeeping subject to the level of students appreciation to the subject. Apart from it also are the personal and professional characteristics of the teacher. Bookkeeping was once know as a meticulous subject for it has many steps, cycles and rules to be follow. This research study will going to analyze the effects of different components cited above. For the teachers For them to be able to know the right ways of teaching the subject by analyzing their behavior in discussing the lesson and its possible effects of appreciation of the students. For the students This will guide them that there are many factors to be consider for the better appreciation of the Bookkeeping in College of Education in PUP. Scope and Limitations This study focuses on the Appreciation Level of Bookkeeping Students on The Teaching Methodology and Teacher Variables in College of Education, Bachelor
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in Business Teacher Education, Polytechnic University of The Philippines, A.Y. 2012-2013. Definition of Terms For a better understanding of the different terms that are used in the study; they are defined conceptually and/or operationally below: Appreciation-is their proper value. Bookkeeping-is the process of systematically maintaining a record of all business transactions. Methods- are an established, habitual, Logical, or prescribed practice or systematic process of achieving certain ends with accuracy and efficiency, usually in an ordered sequence of fixed steps. Teacher-is a symbol of learning, a leader of learners, and a miracle to education. They are the main source of inspiration for the next generation. They are the ones that reach for the sky to get what our students need. Teaching-is a science as it involves a systematic process of instruction guided by established theories, principles, and approaches that make teaching effective. Variables- are a characteristic, number, or quantity that increases or decreases over time, or takes different values in different situations. the act of estimating the qualities of things and giving them

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CHAPTER II Review of related Literature and Studies

This chapter presents the review of foreign and local literature; and the review of related foreign and local studies. Foreign Studies Why Learn Bookkeeping? Why would you want to learn bookkeeping and keep up to date financial records anyway? Can't you hire an accountant to come after the end of the year and get your check book and shoe box and do your taxes? Sure you can! And yes you will have adequately fulfilled your taxpayer obligations. But in order to run a business and know what, where, and when to take corrective actions requires business information. How do you get and where do you find this information? You don't if you don't keep accurate and current records about your business financial activities (bookkeeping). Users of Financial Information Who needs financial information about a business besides the owner(s)? Users can be grouped into two broad categories namely internal users and external users. Internal users are the managers and the owners and employees who actually work for the business. External users include lenders and other creditors (suppliers), investors, customers, and governmental regulatory and taxing agencies.

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Why do they need financial information? Users need this information to make knowledgeable decisions. Lenders and other creditors want to make sure that they will be paid back for the credit that they have extended to a business. Even lenders that offer alternatives to small business loans like credit card factoring, more commonly known as business cash advances, will need this information because they will base their funding decisions on your credit card receivables history. By analyzing financial information, they at least have something to base their lending or credit decision on. The days of the "friendly" banker are gone. You need to provide them with financial information as a basis for their loan decisions. A "good ole boy" handshake won't cut it now. Similarly,

customers want to make sure that the business they're buying products or services from is going to be around and not be in such a poor financial position as to have to close its doors. Other users have their own reasons for using this financial information. Since users require financial information to base their decisions on, let's determine what is required to fill this need. Let's begin with a definition for accounting. Accounting is the art of analyzing, recording, summarizing, reporting, reviewing, and interpreting financial information. Let's also define what

bookkeeping is and is not. I hate to admit this but I'm going to tell a true story about myself in high school. I thought I was fairly smart back in my high school days and took all the college prep classes. My high school offered bookkeeping classes but I had no clue as to what that course was about. I thought bookkeeping was a course on
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how to properly organize and stack the reading books in the proper place and shelves in the library using that Dewey decimal code. That is keeping the books isn't it? Well kind of, but that's not the bookkeeping you're going to learn here. Bookkeeping is one of the components of accounting. Think of accounting as the mom and bookkeeping as one of her children. Single Entry Bookkeeping Bookkeeping is the process of recording and classifying business financial transactions (activities). In simple language-maintaining the records of the financial activities of a business or an individual. Bookkeeping's objective is simply to record and summarize financial transactions into a usable form that provides financial information about a business or an individual. Accountants normally plan and set up the accounting and bookkeeping system for a business and turn over the day to day record keeping to the owner or one of his/her employees. In this age of computers, more and more of the daily bookkeeping is being done using bookkeeping software and computers although some businesses still maintain manual records. Due to the reasonable cost of computers and software, I recommend an automated (computer) bookkeeping system.3 Bookkeeping is the practice of keeping track of your money through a formal system of records. Recording how and when money is spent and made helps to keep an overall view of how your money is working for you. The two most common

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bookkeeping methods are single entry and double entry. Single entry systems are far easier to understand and use, but they do not offer the same level of accuracy and complexity that a double entry system can provide. This guide will focus on the single entry system, Which will teach the basics of bookkeeping, and many of the terms and ideas used in this guide can be easily transitioned to the double entry system in the future. For all of the examples in this guide, we will use a microcredit lender or a chicken farmer as our focus, but keep in mind that these same practices can be used for any type of business or even to keep track of money within a family. Before you begin bookkeeping, you must understand some of the basic terms, and how these are used in keeping track of your finances. Revenue and Expense are the two primary ways a business tracks its money. Revenue is money that has been made, and an Expense is money that has been spent. Anytime a business receives money by selling a good or service, it is counted as revenue. Anytime a business has to spend money, such as paying employees, buying business supplies, or paying for utilities, it is counted as an expense.4 Foreign Literature In the past, this would be a much different scenario. You hire a new

bookkeeper, and they show up at your office on Monday to get started. You take them around and introduce them to everyone they'll be working with. Eventually,

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they end up speaking to most of your customers and vendors. In no time at all, the bookkeeper is a household name with a large portion of the people calling every day. Nowadays, you're office is in your house in Toronto. Your business partner works out of her home office in Seattle. Your lawyer's in Calgary. Doing the traditional introductions isn't quite as simple. You're usually

limited to a few cc'd emails to get everyone connected. Regardless of the methods, there are still some important introductions that should be made. Most of these are pretty obvious, so I won't insult your intelligence. If you have a business partner, or another key employee, you'll want them to know each other. The same thing will apply if you've got an accountant and/or lawyer. They'll need to discuss things with your bookkeeper throughout the year. The big thing with these people is to clarify the guidelines. Make sure your bookkeeper knows what he/she can discuss with your employees. You'd be amazed by how casually employees (who shouldn't know) will ask me about very sensitive financial information. And they will make it seem like you (the owner) asked them to find out from me. Outside of your office, there are 3 groups of people that you need to connect your bookkeeper with. Vendors On various occasions, I have done everything from call to inquire about a missing invoice to going down in person to pay for an order. Most vendors could
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really care less who I am, and will tell me everything about my client's account...no questions asked. Bigger companies, especially phone and utility companies, will need you to be authorized on the account. This is very important if I need to call in a payment, or inquire about an error on a statement. Having to constantly bug the client to call for me slows us both down, and usually kills the benefit of hiring someone to handle that side of the business. CRA (or insert your country's tax department) These situations come up less often, but are very important. If the

government has a question about your latest tax return, or payroll remittance, they can only speak to the people listed on the account. Even if they call you first, and I'm in the room with you, you can't hand the phone to me and discuss it with them. There is a form you need to fill out, and there are some options on the form to restrict what I can and can't discuss with them. Bank Manager This one is more optional than the first two, and really depends on your particular situation. Some of my local clients have me do the bank deposits, and other related banking. This is rarely the case with remote clients. If your bookkeeper is going to be doing some level of in-branch banking for you, it would be a good idea for them to meet your account manager. If there's an error on a bank statement, or maybe a cheque NSF's, it's really helpful if I can shoot the manager an email to ask them about it.

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Safety Note You shouldn't give anyone full access to your finances. You don't want anyone, even the most trustworthy bookkeeper, to be able to make sweeping changes to your bank, tax, or vendor accounts without some way of checking in or restricting those changes. You can place restrictions on all the examples above. Limit the bank access to deposit only. Tell the CRA you are the only one that can make changes to the account. Tell vendors to only accept new orders from your salespeople. Having said that, 9/10 bookkeepers won't want the access. If something goes wrong, I don't want there to be any chance a finger gets pointed at me. I worked in one clients office for 4 years, and only broke down and accepted a key (since I always got there first) 3 years in. The point of having a bookkeeper is to give you peace of mind, and to take some pressure off of you, the owner. So, make these introductions in a way that puts you at ease, so you can focus on growing the business.5 The Australian Learning and Teaching Council through the Learning and Teaching Academic Standards Project have provided a thorough set of criteria for determining what it is necessary to teach in accounting education. The statement prescribes threshold-learning outcomes that all providers of Bachelor and coursework Master degree programs in accounting are expected to meet. These criteria meet international academic standards for accounting. In a report published recently by the Australian Learning and Teaching Council and Learning and Teaching Academic

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Standards Project (ALTC, 2010) the knowledge and skills required by accounting graduates in the changing business environment, are identified. This report states that the threshold learning outcomes for Bachelor graduates in accounting from all Australian tertiary providers will be able to demonstrate the following: Knowledge Integrate theoretical and technical accounting knowledge that includes a selection of auditing and assurance, finance, economics, quantitative methods, information system, commercial law, corporation law, and taxation law. Judgment Exercise judgment under supervision to solve routine accounting problems in straightforward context using social, ethical, economic, regulatory, and global perspectives. Application skills Critically apply theoretical and technical accounting knowledge and skills to solve routine accounting problems. Communication and teamwork Justify and communicate accounting advice and ideas in straightforward collaboration contexts.

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Self- management Reflect on performance feedback to identify and action learning opportunities and self-improvements. The above outcomes are used as criteria to evaluate possible teaching methods to teach accounting.6 The introduction of book keeping and accounting into the secondary school curriculum grew rapidly because the first few schools which offered it in West African School Certificate Examination [WASCE] had unexpectedly good results. Ever since book keeping and accounting was introduced as a school subject in West African School Certificate Examination, a lot of changes have been witnessed in the Secondary School. The changes include the following: Changes in the methods of teaching The teacher centered approach was conventional and widely used in the classroom. The characteristics of the approach include the following: teachercentered, teacher -active, learner passive and content emphasis. Examples of exposition methods are lecture, discussion, traditional demonstration, guest Speaker, panel discussion, storytelling, dramatization, and reading of textbooks, manuals or handouts. However, it is observed that this methods that are teacher-centered, teacher -active, learner passive and content emphasis are being replaced with learner-

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centered, learner-facilitated, learner-active and learning process emphasis. In the new approach, the learner generates his/her own form of information. Need for New Learning and Instructional Materials New teaching technologies require teachers to reflect on the basis of their work, which are the pedagogical assumptions of their practices and, these changes challenge teachers' existing practices. For these reasons it became difficult for many schools to adopt this pedagogy, one of whose virtues is that it is highly compatible with community orientation since in nearly all cases the problem to be solved especially in public orientation and community values are located in the community. There is the need to make use of computers to cope with the emerging topics. Changes in the Methods of Evaluation Special emphasis have been placed in the use of comprehensive and continuous assessment in schools with the introduction of the National Policy on Education adopted in 1981, and revised in 1995 and 2006, some. Besides, objective multiple choice questions have also been provided at secondary levels. However, in most cases these changes were hurriedly done and problems associated with such changes surfaced when applied on a large scale. Book-keeping and accounting is better learnt, understood and mastered by actually working exercises. Exercise given should be adequately evaluated, marked and appropriate feedback given to the students. A

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comprehensive test made up of objectives and problems is recommended at the end of each Unit.7 Synthesis The parallelism of ideas, insights, concepts, and findings of the foregoing studies and literature to the present inquiry had helped and guided the researcher. The findings and implications are similar to the current research and is garnering importance in the successful creation of this study as the materials discusses factors that are relevant in teaching bookkeeping and how it affects to the appreciation level a teacher of the subject receives. Eppie on his observation states that Filipino immigrant accountant have all adapted well to U.S. Environment. In fact many are contented in their jobs that some continue higher education obtaining their masters and doctorate degrees to prove their worth. She also states that though not many become executives and even managers, many accountants remain active in the accounting professional networks and trade organizations. A study reveals that in order to run a business and know what, where, and when to take corrective actions one should have kept an accurate and current records about the business financial activities. Hence, bookkeeping plays a very important role in operating businesses. And besides owners, managers, employees, lenders, creditors, suppliers, investors, customers, and government regulatory and taxing agencies uses financial information as well because this information are necessary to
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make knowledgeable decisions. Lenders and other creditors for example need to make sure that they will be paid back for the credit that they will extend to a business. Even lenders that offer alternatives to small business loans like credit card factoring, more commonly known as business cash advances, will need this information because they will base their funding decisions on your credit card receivables history. Similarly, customers want to make sure that the business they're buying products or services from is going to be around and not be in such a poor financial position as to have to close its doors. Despite the big role played by bookkeeping in economic field of businesses, students are always mistaken that bookkeeping was a course on how to properly organize and stack reading books in the proper place and shelves in the library using that Dewey decimal code and realize along their course study that it is a component of accounting. Its objective is simply to record and summarize financial transactions into a usable form that provides financial information about a business or an individual. In relation to this Academic Standards Project have provided a thorough set of criteria for determining what it is necessary to teach in accounting education. Australian Learning and Teaching Council and Learning and Teaching Academic Standards Project states in a report that graduates in accounting from tertiary should demonstrate: knowledge, judgment, application skills, selfmanagement,

communication and teamwork. Furthermore, Dr. A. Yusuf argues that since book keeping and accounting was introduced as a school subject in West African School Certificate Examination, a lot

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of changes have been witnessed.

The teacher centered approach which is the

conventional and widely used been replaced with learner-centered, learner-facilitated, learner-active and learning process emphasis where the learner generates his/her own form of information. There has been need for teachers to make use of computers to cope with the emerging topics. The method of evaluation is also given through objective multiple choice questions with an addition of exercises where bookkeeping and accounting students learns better and where they can easily understood and mastered topics.

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CHAPTER III Research Methodology

This chapter presents the Research Method, Research Locale, Population Frame and Sample Scheme, Sampling Technique, Description of the Respondents, Instrumentation, Data Gathering Procedure, and Statistical Treatment. Research Method Used The researchers used the descriptive research method. Descriptive Research describes and interprets what is. It reveals the conditions or relationship that exist or do not exist, practices that are held or are not held; processes that are going on or otherwise, effects that are being felt, or trends that are developing.8 According to Calderon, descriptive method of research is a purposive process of gathering, analyzing, classifying, and tabulating data about prevailing conditions, practices, beliefs, processes, trends, and cause effect relationship and then making inadequate and accurate interpretation about such data with or without the aid of statistical methods.9 It attempted to describe the Appreciation Level of Bookkeeping Students on The Teaching Methodology and Teacher Variables in College of Education, Bachelor

Estolas, Josefina V., et. Al., Fundamentals of Research, Manila: G. Miranda and Sons, Inc., 1973, p. 67-68. Calderon, Jose F., et. Al., Methods of Research and Thesis Writing, Mandaluyong City: National Book Store, Inc., 1993, p. 61. 29
9

in Business Teacher Education, Polytechnic University of The Philippines, A.Y. 2012-2013. .Research Locale Bachelor in Business Teacher Education 3rd year students is the research locale of the study. It has a total of 6 sections, 249 3rd year Students. Population Frame and Sample Scheme The respondents of this study were the enrolled third year students of Bachelor in Business Teacher Education major in Business Technology. There were a total of 249 junior BBTE-BT students enrolled during the first semester, academic year 2012-2013 in the College of Education, Polytechnic University of the Philippines, Sta. Mesa, Manila.

Where: n = sample scheme N = total number of population e = margin of errors

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By using the slovins formula with 5% margin of error, 154 students were taken as sample respondents. Ten students became the try-out group for the pretesting of the questionnaire floated. The researchers also used the stratified sampling, where the proportionate sampling was used with the formula:

Where: ni = sample size per stratum N1 = population of the stratum N = total population As could be gleaned in Table 1, using the proportionate stratified random sampling, a total of 154 student-respondents were taken to participate in this study. Table 1 Population Frame and Sample Scheme Population Frame 44 44 40 41 40 40 249 Sample Scheme 27 27 25 25 25 25 154

Sections of BBTE Students 1. 2. 3. 4. 5. 6. BBTE-BT III-1D BBTE-BT III-2D BBTE-BT III-3D BBTE-BT III-1N BBTE-BT III-2N BBTE-BT III-3N TOTAL

Percentage 18% 18% 16% 16% 16% 16% 100%

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Sampling Technique The researchers used Probability Sampling specifically, Pure Random Sampling. This type of sampling is one in which everyone in the population of the inquiry has an equal chance of being selected to be included in the sample.10 Description of the Respondents The respondents in this research work were all students from the Department of Bachelor in Business Teacher Education under the College of Education who are presently taking up Bookkeeping as part of their units on the during the first semester of A.Y. 2012-2013. Student-respondents are drawn from the third year level. Instrumentation The instrument used for this research is the use of a questionnaire. A questionnaire is sheet where in there are questions to be answered written down. Researchers made the questionnaire by means of brainstorming of different ideas related to the research title. They were group into different areas. A rubric then was made 1 Strongly Appreciated, 2 Appreciated, 3 Not Appreciated, 4 Strongly Not Appreciated for the better understanding of the given terms. The questionnaire was composed of three main parts. The first part is the Lesson Proper where in different methods of teaching were cited. The second part are the Personal Characteristics of the Teacher where in the humanistic value of teachers which build up herself were cited. And the third part are the Professional

Characteristics of the Teacher wherein the different attitude one teacher must possess
Calderon, Jose V, et. Al., Methods of Research and Thesis Writing, Mandaluyong City: National Book Store, 1993, p. 170-171. 32
10

whenever they are in school premises special inside the room while teaching were cited. Data Gathering Procedure After establishing the validity of the research instruments, a sufficient number of copies of the questionnaire was reproduced and distributed to the respondents. Permission to administer the research instrument students from the Department of Bachelor in Business Teacher Education under the College of Education was secured from the Dean of the College of Education. With the cooperation of the students, a 100 percent retrieval of the questionnaires was achieved within one day. The data gathered were collected, tabulated, analyzed and interpreted according to the specific problems and hypothesis set forth. Statistical Treatment of Data As soon as the researchers gathered the pertinent data, they were complied, sorted out, organized and tabulated. The Data were subjected to Statistical Treatment in order to answer the questions proposed in this study. 1. Likert Scale. Based on Rensis Likert, a scale of 1 to 5 was used to

describe the performance of teachers in teaching TLE such as: 4Strongly Appreciated, 3 Appreciated, 2 Not Appreciated, 1 Strongly Not Appreciated

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2.

Weighted Mean.

The Weighted Mean was used to calculate the

central tendency of the responses of the respondents, the formula is: Where:
w= w=

Weighted Mean

= the sum of all quantities that follow n = Frequency n = Number of respondents

3.

Arbitrary Scale. The following scale was used to describe the result. 3.26- 4.00 2.51- 3.25 1.76- 2.50 1.01- 1.75 Strongly Appreciated (SA) Appreciated (A) Not Appreciated (NA) Strongly Not Appreciated (SNA)

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CHAPTER IV Presentation, Analysis, and Interpretation of Data

In this Chapter, Presentation, Analysis and Interpretation of Data were presented. Bookkeeping Students Profile Table 2 Bookkeeping Students Profile

STUDENTS Female Male TOTAL

FREQUENCY 90 64 154

PERCENTAGE 58.44 42.67 100

Table 2 shows the percentage distribution of the Gender of the Bookkeeping Students. 90 or 58.44% of the students are Female and 64 or 42.67% of the students are Male.

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Bookkeeping Students Level of Appreciation on the methods of teaching used by the teacher in Bookkeeping Table 3 Methods of teaching used

4 Methods F WM F

3 WM F

WM F WM 0.01 0.03 0.00 0.03

Demonstration 117 3.04 30 0.58 1 0.01 2 Apprenticeship 80 2.08 54 1.05 12 0.16 4 87 2.26 47 0.92 16 0.21 0 Exercise 44 1.14 78 1.52 23 0.30 5 Project WM = Weighted Mean DI = Descriptive Interpretation 3.26- 4.00 2.51- 3.25 1.76- 2.50 1.01- 1.75

Over All Weighted Mean 3.65 3.31 3.38 2.99

DI SA SA SA A

Strongly Appreciated (SA) Appreciated (A) Not Appreciated (NA) Strongly Not Appreciated (SNA)

Table 3 shows the Level of Appreciation of the students on the methods of teaching used by Bookkeeping Teacher. The highest weighted mean on the methods of teaching used by Bookkeeping Teacher are Demonstration method, which has a weighted mean of 3.65 or Strongly Appreciated. Second method is Exercise, which has a weighted mean of 3.38 or Strongly Appreciated. Third method is the

Apprenticeship, which has a weighted mean of 3.31 or Strongly Appreciated. And last, is the Project Method, which has a weighted mean of 2.99 or Appreciated. This indicates that Demonstration Method, Exercise Method and

Apprenticeship Method is Strongly Appreciated by the Bookkeeping Students of the College of Education, Bachelor in Business Teacher Education.

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Table 4 Personal Characteristics of a Teacher Personal Characteristics of a Teacher Punctuality Attendance Communications Skills Resourcefulness Preparation Good Feedback Self Control Sense of Values Good Relation with Students Grooming 4 F WM F 3 2 1 Over All Weighted Mean 3.47 3.56 3.53 3.47 3.62 3.46 3.41 3.38 3.58 3.36

DI SA SA SA SA SA SA SA SA SA SA

WM F WM F WM

94 2.44 50 0.97 3 0.04 3 0.02 107 2.78 37 0.72 4 0.05 2 0.01 106 2.75 34 0.66 8 0.10 2 0.01 95 117 91 88 82 2.47 3.04 2.36 2.29 2.13 49 27 54 52 60 0.95 0.53 1.05 1.01 1.17 2 2 2 7 5 0.03 0.03 0.03 0.09 0.06 4 4 3 3 3 0.03 0.03 0.02 0.02 0.02

107 2.78 39 0.76 2 0.03 2 0.01 78 2.03 65 1.27 3 0.04 4 0.03 3.26- 4.00 2.51- 3.25 1.76- 2.50 1.01- 1.75

WM = Weighted Mean DI = Descriptive Interpretation

Strongly Appreciated (SA) Appreciated (A) Not Appreciated (NA) Strongly Not Appreciated (SNA) The highest

Table 4 shows the Personal Characteristics of a Teacher.

weighted mean on the personal characteristics of teacher are the preparation, which has a weighted mean of 3.62 or Strongly Appreciated. Good Relation with students is second, which has a weighted mean of 3.58 or Strongly Appreciated. Attendance is third, which has a weighted mean of 3.56 or Strongly Appreciated. Fourth, is Communications Skills, which has a weighted mean of 3.53 or Strongly Appreciated. Fifth is Punctuality and Resourcefulness, which has the same weighted mean of 3.47 or Strongly Appreciated. Good Feedback is the sixth, which has a weighted mean of 3.46 or Strongly Appreciated. Seventh is Self Control which has
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a weighted mean of 3.41 or Strongly Appreciated. Eighth is, Sense of Values which has a weighted mean of 3.38 or Strongly Appreciated. And Last, Grooming which has a weighted mean of 3.36 or Strongly Appreciated. All of the Personal Characteristics of a Teacher is Strongly Appreciated by the Bookkeeping Students of the College of Education, Bachelor in Business Teacher Education. Table 5 Professional Characteristics of a Teacher Professional Characteristics of a Teacher Time and Constructive Feedback Fairness in Grading Preparation Source of Values Good Relation with Students Grooming Mastery of the Subject Matter Communications Skills Motivational Skills Classroom Management 4 F 88 75 78 77 91 69 WM F 3 WM F 2 1 Over All Weighted Mean 3.38 3.32 3.37 3.30 3.46 3.32 3.64 3.55 3.48 3.32

DI

WM F WM

2.29 44 0.86 18 0.23 0 0.00 1.95 63 1.23 11 0.14 1 0.01 2.03 64 1.25 2.00 59 1.15 2.36 52 1.01 1.79 74 1.44 7 9 6 6 5 7 7 6 0.09 1 0.01 0.12 5 0.03 0.08 1 0.01 0.08 1 0.01 0.06 0 0.00 0.27 2 0.01 0.09 1 0.01 0.08 3 0.02

SA SA SA SA SA SA SA SA SA SA

116 3.01 29 0.56 80 95 74 2.08 61 1.19 2.47 47 0.92 1.92 67 1.31 3.26- 4.00 2.51- 3.25 1.76- 2.50 1.01- 1.75

WM = Weighted Mean DI = Descriptive Interpretation

Strongly Appreciated (SA) Appreciated (A) Not Appreciated (NA) Strongly Not Appreciated (SNA)

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Table 5 shows the Professional Characteristics of a Teacher. The highest weighted mean on the Professional Characteristics of a Teacher is Mastery of the subject, which has a weighted mean of 3.64 or Strongly Appreciated. Communications Skills is the second, which has a weighted mean of 3.55 or Strongly Appreciated. Motivational Skills is the third, which has a weighted mean

of 3.48 or Strongly Appreciated. Good Relation with Students is the fourth, which has a weighted mean of 3.46 or Strongly Appreciated. Time and Constructive

Feedback is the fifth, which has a weighted mean of 3.38 or Strongly Appreciated. Preparation is the sixth, which has a weighted mean of 3.37 or Strongly Appreciated. Classroom Management, Fairness in Grading, and Grooming is the eighth, which has a weighted mean of 3.32 or Strongly Appreciated. And last, Source of Values which has a weighted mean of 3.30 or Strongly Appreciated. All of the Professional Characteristics of a Teacher is Strongly Appreciated by the Bookkeeping Students of the College of Education, Bachelor Business Teacher Education.

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CHAPTER V Summary of Findings, Conclusions and Recommendations

In this chapter, summary of findings, conclusions and recommendations were presented. General Summary of Findings The purpose of this study is to find out the appreciation level of Bookkeeping Students on The Teaching Methodology and Teacher Variables in College of Education, Bachelor in Business Teacher Education, Polytechnic University of the Philippines, SY 2012-2013. The researcher used the descriptive research method. comprised of 154 Bachelor in Business Teacher Education 3rd year. The pure random sampling was used in this study. There were 154 Bachelor in Business Teacher Education 3rd year. A researcher made instrument was used for this purpose. The Administration of the questionnaire was personally conducted by the researcher thus retrieval was facilitated. Since all questionnaires for students were administered on the same day, retrieval was made on the same day also. The data were compiled, sorted out, organized and tabulated. The statistical treatment used was the weighted mean to find out the appreciation level of Bookkeeping students on the teaching methodology and teacher variables. The population

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Summary of Findings The questions raised in the study with their corresponding answers are presented herein. 1. Respondents Profile Demographic Characteristics It was found that majority of the respondents were females and 42.62 percent were male. 2. Level of Appreciation of Students on the Methods of Teaching used by Bookkeeping Teachers Among the methods of teaching used by teachers in bookkeeping, the highest or strongly appreciated by students is the demonstration method. Followed by exercise method which is also strongly appreciated by students and last is the project method. 3. Personal Characteristics of a Teacher Majority of the respondents indicated that the teachers preparation ranked first and strongly appreciated by the students. Good relation with the students is the second and the teachers grooming is the last. But then, all the personal characteristics of teachers are all Strongly Appreciated by the students. 4. Professional Characteristics of a Teacher Teachers Mastery of the Subject is the majored chosen by the respondents among the professional characteristics of a teacher. Seconded or 58.44 percent

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by communication skills and the last is source of values. All of the professional characteristics are all Strongly Appreciated by the students.

Conclusion The following are deducted from the findings of this study. 1. Personal Profile of the Respondents Majority of the respondents were female. 2. Level of Appreciation of Students on the Methods of Teaching used by Bookkeeping Teachers The respondents rated demonstration method as the top method of teaching that be used by bookkeeping teachers. But all the methods of teaching mentioned are all Strongly Appreciated by students. 3. Personal Characteristics of a Teacher The personal characteristics of a teacher agreed upon by the majority of the respondents were the teachers Preparation. 4. Professional Characteristics of a Teacher The professional characteristics of a teacher agreed upon by the majority of the respondents were the teachers mastery of the subject.

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Recommendations Based on the findings and conclusions, the researcher recommends the following: 1. The teacher should always see to it that before entering the class, the mastery of the subject to be taught should be prepared and mastered. 2. They should be aware to their attendance and be always punctual. 3. The researchers also recommend that the communication skills of the teacher be enhanced. 4. The researcher also recommends that teachers should create a good relationship with the students professionally for a good classroom management. 5. As with the findings and conclusions, it also recommended that teachers should pay close attention, developed and enhanced to their personal and professional characteristics for a good teacher-student relationship, and teaching and learning process.

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APPENDIX A BIBLIOGRAPHY Calderon, Jose F., et. Al., Methods of Research and Thesis Writing, Mandaluyong City: National Book Store, Inc., 1993, p. 61. Estolas, Josefina V., et. Al., Fundamentals of Research, Manila: G. Miranda and Sons, Inc., 1973, p. 67-68. http://lovelearning.co.uk/knowledge/finance/a-brief-history-of-bookkeeping/ http://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS %20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdf http://www.musero.org.ng/publications/BOOK%20KEEPING_%20AND_%2 0ACCOUNTING_%20EDUCATION.pdf http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proc eedings&action=view.php&a=Accept+as+Paper&id=287 http://www.dwmbeancounter.com/tutorial/Tutorial.html http://www.villagevolunteers.org/wp-content/uploads/2011/06/BasicBookkeeping.pdf http://www.thatbookkeeper.com/

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APPENDIX B

Polytechnic University of the Philippines

COLLEGE OF EDUCATION
Sta. Mesa, Manila

Appreciation Level of Bookkeeping Students on The Teaching Methodology and Teacher Variables in College of Education, Bachelor in Business Teacher Education, Polytechnic University of The Philippines, SY 2012-2013

Directions: Follow the instruction very carefully. If possible, do not leave an item unanswered to ensure the validity of the findings. Personal Information Name: _______________________________ Course/Year/Section: ____________________ LEVEL OF APPRECIATION The following are related to method of teaching used by the teacher in teaching Bookkeeping. Please rate the degree of your appreciation of the teachers method using the scale below. 1 Strongly Appreciated 2 Appreciated 3 Not Appreciated 4 Strongly Not Appreciated Lesson Proper Age: ____________ Gender: _________

Level of Appreciation (Please check) Methods 1 Demonstration Apprenticeship Exercises Project Method 2 3 4

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Personal Characteristics of Teacher

Punctuality Attendance Communication Skills Resourcefulness Preparation Good feedback Self Control Sense of Values Good relation with students Grooming

Professional Characteristics of Teachers Time and Constructive Feedback Fairness in Grading Preparation Source of values Good relationship with students Grooming Mastery of the subject matter Communication Skills Motivational Skills Classroom Management

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