Proposed Guidelines For Thesis Preparation & Advising

(For Advisers & Advisees)

On the Table of Contents

A sample Table of Contents is presented below:

TABLE OF CONTENTS
Page
TITLE PAGE ………………………………………………………………………………………. i

CERTIFICATION AND APPROVAL SHEET……………………………………………. ii

ACKNOWLEDGEMENT ………………………………………………………………. iii

ABSTRACT ……………………………………………………………………………………. iv

LIST OF TABLES …………………………………………………………………………. v

LIST OF FIGURES …………………………………………………………………………. vi

CHAPTER I THE PROBLEM, REVIEW OF RELATED LITERATURE AND STUDIES,

RESEARCH METHODOLOGY

Introduction
Review of Related Literature & Studies
Conceptual and/or Theoretical Framework
Statement of the Problem
Hypothesis (If applicable)
Scope, Limitation, and Delimitation
Significance of the Study
Definition of Terms

CHAPTER II PRESENTATION OF THE COMPANY PROFILE

History of the Company

Organizational Structure
Organizational Chart
Functions
Operational Characteristics
Financial Highlights
Distribution of Assets
Sources of Assets
Nature and Sources of Revenues

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 Nature and Sources of Expenses

Chapter III PRESENTATION OF THE FINANCIAL INFORMATION SYSTEM

Financial Accounting System in Use

Accounting Components
Accounting Organizational Structure
Basic Financial Reports
Chart of Accounts
Accounting Policies
Books of Accounts
Business forms and documents
Transaction Processing and Recording
General Ledger Systems
Revenue Cycle
New Job Order Processing
Collection or Cash Receipts
Expenditure Cycle
Purchase of Raw materials and Supplies
Cash Disbursement to major Supplier
Financing Cycle
Resources Management Cycle
Conversion Cycle
Payroll Cycle (Accrual and Payment)
Flow of Major Entries

Managerial Accounting System in Use

Cost Accounting System

Operational Support System

Decision Support System

Automated Accounting Information System

Corporate Social Responsibility and Good Governance

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Chapter IV ANALYSIS AND INTERPRETATION

All items necessary for analysis are placed here.

Nota Bene:
1. Since the strength and weakness portion which was originally
located in Chapter 2, is a product of the student’s analysis and
evaluation of the subject company’s information system, the
STRENGTHS AND WEAKNESSES should be placed here instead
of placing it in the Chapter 2.

2. Since the Financial Statement Analysis which was originally

located in Chapter 2, is a product of the student’s analysis and
evaluation of the subject company’s financial condition and
performance, the FINANCIAL STATEMENT ANALYSIS should
be placed here instead of placing it in the Chapter 2

Financial Analysis
Trend Analysis
Vertical Analysis
Financial Ratio Analysis
Liquidity Ratios
Stability Ratios
Activity Ratios
Profitability Ratios

Chapter V SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

Summary of Findings ……………………………………………………..

Conclusions …………………………………………………………………………..
Recommendations ………………………………………………………………..

BIBLIOGRAPHY ……………………………………………………………………………………..
(follow the APA format )

APPENDICES -----------------------------------------------------------------------------------
(the items are presented)

CURRICULUM VITAE ……………………………………………………………………………………..

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Guidelines:

On the Chapters and Heading of the Thesis:

Chapter I The Problem, Review of Related Literature and Studies, Research

Methodology

1. Introduction
2. Review of Related Literature & Studies
a. Foreign Literature and Studies
b. Local Literature and Studies
3. Conceptual and/or Theoretical Framework
4. Statement of the Problem
5. Hypothesis (If applicable)
6. Scope, Limitation, and Delimitation
7. Significance of the Study
8. Definition of Terms

On the Introduction:

1. In the initial paragraph of the introduction, a macro-level description and

discussion of the sector, industry or general environment in which the subject
firm belongs, including the rationale of the role of the firm’s function or the
product or service(s) it provide shall be presented and which gradually leads
to the reason or rationale in the creation of the paper.

2. Do not mention the name or in anyway introduce or make any reference to

the name of the subject company in this part, since Chapter 2 would present
the company history and profile.
3. For example if you’re doing a paper on the AIS of a Nickel mining corporation
– you can start of by creating a general intro on the nickel mining industry in
the country and end up with why it is necessary to create or use an effective
AIS that would facilitate the operation of a nickel mining company.

On the Review of Related Literature & Studies:

1. The review of related literature and studies shall cover Foreign and local
literature and studies.
2. The review shall make the appropriate citation of authors and/or experts.
3. It is preferred that literature & studies cited and reviewed are 5 or less than 5
years old, unless no other literature or studies are done within the 5-year range.

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4. In the course of the review, they shall cover the following:
a. State how the reviewed literature or studies shall be used in the paper.
b. State the similarities and differences of the studies to the proponent’s
paper.
c. Connective sentences from one reviewed literature or study are to be
observed to facilitate fluidity of review.
5. It is also advisable to limit reviews to not more than 10 related studies and
literature.
6. A paragraph that synthesizes and closes the review shall be presented at the end
of the review of related literature and studies

On the Conceptual/Theoretical Framework:

1. The concept or theory to which the paper shall be anchored on should be taken
from the review of related literature and studies.
2. State using the proper heading:
a. If a concept(s) were used as a framework, use – Conceptual Framework
b. If a theory (ies) were used as a framework, use – Theoretical Framework
c. If both concepts and theories were used as a framework, use –
Conceptual & Theoretical Framework
3. A diagram or paradigm shall be designed in presenting the study’s framework
4. Another diagram using the Input, Process, Output model may be used in
presenting the –Operationalization of the Conceptual or Theoretical Framework

On Statement of the Problem

Since the papers shall be exploring the same area of knowledge of Accounting
Information System, it is humbly proposed that we present the following
problem statements:

This research aimed in determining and evaluating the accounting

information system of _____________________ company. Moreover, this study presented
the company profile and its financial information system.

Specifically, this paper answered the following questions:

1. What is the profile of the company in terms of:

1.1. History;
1.2. Organizational Structure;
1.3. Operational Characteristics;
1.4. Financial Highlights; and
1.5. Financial Performance and Condition?

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2. What is the information system of the company as presented and evaluated in
terms of:
2.1. Financial Accounting Systems in Use;
2.2. Managerial Accounting Systems in Use?

3. What is the financial condition and financial operating performance as indicated

by the results from doing:
3.1. Trend Analysis ( 3-yr minimum),
3.2. Vertical Analysis (comparative latest 2 yrs. Only ), and
3.3. Financial Ratios Analysis
Summary of Financial Highlights (Tabular format only)
(present formula used; then interpretation)
i. Liquidity,
ii. Stability,
iii. Asset Utilization, and
iv. Performance?
3.4. Strength and Weaknesses of Accounting Information System

4. How has the company complied with:

4.1. Corporate Social Responsibility and Good Governance policies,
4.2. The internal control policies,
4.3. External regulations prescribed by government and other authorized
regulating bodies?

5. What recommendations can be given to improve the company’s current

information system?

On the Research Design & Methodology:

1. A descriptive research shall be used in doing the paper, it consists of a set of

gathered data and/or information analyzed, evaluated, summarized and
interpreted along certain lines of thought for the pursuit of a specific purpose or
study (Baysa, Geronimo, Salvador, 2008)

2. The following are some of the steps that shall be observed in the doing a
descriptive accounting/business study:
 Situational Analysis (Reflect or assess whether this was observed in
the creation of the paper)
 A survey of available data regarding the subject company, its
products, the industry, the market, finances, the dealer situation
and advertising (if applicable) is done.

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  The information is collected from discussions from the owners,
executives, from internal records of the business, from available
materials in the libraries and trade papers.

 The researcher seeks to obtain all the information she can gather about
the problem(s) of the company

 Setting up the Problem, sub-problems, and/or hypotheses. (see guideline

in the Statement of Problem section)

 Instrumentation:
 Instruments designed and used for structured interviews,
questionnaires and/or “opinionnaires” may be used and
presented in the appendices
 It is highly advised that instruments are validated.

3. In the “Research Method” section of the paper, the following shall be stated:

 The research method used - Descriptive Method.

 Brief description of how the descriptive method was used in the course of
writing the paper.

 Sample:

Research Design

“The descriptive method was used in creation of the study. The

researcher has gathered relevant data from the subject of this paper. It was
then analyzed, evaluated and summarized in order to form more cohesive
information necessary for drawing conclusions and recommendations.

Sources of Data and Gathering Techniques

Primary data were culled, directly from the subject of this paper.
This would include documents and financial reports of the subject company.
Triangulation was used to verify and validate culled data and research
texts. This was done by giving structured interviews, doing observations and
giving out questionnaires.

Library-based and web-based serving as secondary data were also

gathered to substantiate findings and ultimately help in the formulation of
the conclusions and recommendations.

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 On Hypothesis

1. Based on the proposed SOP, a formulation of a hypothesis may not be

applicable. However, if the researcher deems it necessary to add or revise
the SOP where significant relationships or correlations are necessary,
then the researcher is free to formulate and present a hypothesis(es).

2. If the researcher deemed it necessary to state a hypothesis, a null

hypothesis may be presented.

On Scope, Limitation and Delimitation

1. This section should state what is included in the study.

2. The Scope should define where, when the study was conducted and who the
subject(s) are.
3. The Limitation – presents the influences that the researcher cannot control
or those beyond her control. State this only when there are limitations.
Otherwise, do not put this in the subheading.
4. The Delimitation – represents the boundary(ies) the researcher
intentionally sets. Use this heading only if the researcher has set boundaries
in the coverage of her study. Otherwise, do not put this in the subheading.
5. Guidelines as prescribed by Baysa and Geronimo (2008):
a. State a brief description of the general purpose of the study
b. Subject matter and the topics studied and discussed
c. The locale of the study where the data were gathered and the entity to
which the data belong
d. The population or universe from which the respondent was selected
e. The period of the study.
6. Phrases/expressions you can use to express the scope and limitations:
a. “The study involved only...”
b. “The study focused on, or included only...”
c. “There was no attempt to...”
d. “The assessment was not concerned with…”

On the Significance of the Study

The following may be used a guideline for stating the significance of the study as
suggested by Baysa and Geronimo (2008):
1. Rationale, timeliness and/or relevance of the study
2. Possible solutions to existing problems or improvement to unsatisfactory
conditions

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 3. Who are to be benefited and how they are going to benefited
4. Possible contributions to the fund of knowledge
5. Possible implications.

On the Definition of Terms

The following may be used a guideline for stating the definition of terms as
suggested by Baysa and Geronimo (2008):

1. Only terms, words, or phrases, which have special or unique meaning in the
study, are defined.
2. Terms should defined operationally
3. The research may develop his own definition from the characteristics of the
terms defined
4. Definitions may be taken from the encyclopedias, books, magazines and
newspaper articles, dictionaries and other publications but the researcher
must acknowledge his sources.
5. Definitions should be brief, clear and unequivocal as possible
6. Acronyms should always be spelled out fully especially it is not commonly
known or if it is used for the last time.

Chapter II Company Profile

1. History of the Company

2. Organizational Structure
a. Organizational Chart
b. Functions
3. Operational Characteristics
4. Financial Highlights
a. Distribution of Assets
b. Sources of Assets
c. Nature and Sources of Revenues
d. Nature and Sources of Expenses

Chapter III Financial Information System

1. Financial Accounting System in Use
a. Accounting Components
i. Accounting Organizational Structure
ii. Basic Financial Reports
iii. Chart of Accounts
iv. Accounting Policies
v. Books of Accounts
vi. Business forms and documents

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 b. Transaction Processing and Recording
i. General Ledger Systems
ii. Revenue Cycle
1. New Job Order Processing
2. Collection of Cash Receipts
iii. Expenditure Cycle
1. Purchase of Raw materials and Supplies
2. Cash Disbursement to the Supplier
iv. Financing Cycle
v. Resources Management Cycle
1. Conversion Cycle
2. Payroll Cycle
vi. Flow of Major Entries

2. Managerial Accounting System in Use

a. Cost Accounting System
b. Operational Support System
c. Decision Support System

3. Computerized Accounting Information System

4. Corporate Social Responsibility and Good Governance

Chapter IV Analysis and Evaluation

1. Financial Analysis
a. Trend Analysis
b. Vertical Analysis
c. Financial Ratio Analysis
i. Liquidity Ratios
ii. Stability Ratios
iii. Activity Ratios
iv. Profitability Ratios
2. Evaluation of the Strengths and Weakness of the Information System
3. AND OTHER ITEMS NECESSARY TO BE INCLUDED IN THE ANALYSIS.

On Financial Statement Analysis

1. In presenting all the tables and figures in the study, it is suggested that prior
to presenting the table or figure a preliminary paragraph introducing
the matrix or figure be presented. After the table or figure, a detailed
discussion is presented.
2. Please choose between using a table or a graph. Do not present both if they
are depicting the same data and information.
3. In doing the financial statement analysis, both the horizontal and vertical
analyses should be presented showing all the three-year figures in the

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 financial statements. Please do not segregate 2016 2015 then 2014 2015.
Make the analysis showing the three years in the table showing the
horizontal and vertical analyses
4. In doing the analysis, focus on ratios or differences or changes that are
significant or material. Chose ONLY THE SALIENT ITEMS in doing the
analysis.
5. ACCOUNT for the significant changes in the H and V analysis. Do not merely
state the computed difference or ratios, indicate as to what have caused such
a difference, by cross referencing results from the sfp to the sci to the cfs. It
would help in accounting for the changes by referring to the Notes to the
Financial Statements.
6. Use industry-wide ratios as benchmark in your analysis, especially in
establishing the favorability or unfavorability of the ratios. There are
websites you can use for this purpose.

Chapter V Findings, Conclusions and Recommendations

On the Summary of Findings

 It is suggested that the SOP be presented again in this chapter before

presenting a summary of the findings, conclusions and recommendations.
This would facilitate the constructive alignment of the SOP, with the
Findings, with the Conclusions and ultimately with the Recommendations.

On the Conclusions

 This is NOT A REITERATION OF THE FINDINGS, but an inference derived

from the findings.

Sample:

Findings:

The following findings were determined or discovered:

1. The company’s current ratio of 1.5:1 and the company’s quick acid test
ratio is 1.25:1.
2. There are no monitoring systems for inventory level tracking.

Conclusions:

Based on the findings, the following conclusions were drawn:

1. The company is liquid and is able to meet it current obligation.

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2. There is a weak internal monitoring control system in tracking the levels of
inventory.

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