Bauan Technical High School

Senior High School

Difficulties Encountered By ABM Senior High Students In Mastering

Learning Competencies In Accountancy Business And Management

K to 12 is an education system under the Department of Education that

aims to enhance learner’s basic skills, produce more competent citizens, and

prepare graduates for lifelong learning and employment. The K-12 program

offers a decongested 12-year program that gives students sufficient time to

master skills and absorb basic competencies. Students of the new system will

graduate at the age of 18 and will be ready for employment, entrepreneurship,

middle level skill development, and higher education upon graduation. The K-12

program also accelerates mutual recognition of Filipino graduates and

professionals in other countries. The new curriculum gives students the chance

to choose among the three tracks: Academic, Technical Vocational Livelihood

and Sports and Arts and undergo immersion, which provides relevant exposure

and actual experience in their chosen track. The K to 12 curriculum is designed

to enable graduates to join the workforce right after high school, and suitably

prepare those who want to go on to higher education. The new curriculum will

also support college graduates seeking work abroad. All in all, the enhanced K

to 12 curriculum is designed to provide a holistic education for all. Now

decongested, it will give students ample time to master basic academic skills as

well as to participate in co-curricular and community activities. Graduates of the

new educational system will already be equipped to join the workforce right
 Bauan Technical High School
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away. This is through the help of the electives to be offered during grades 11

and 12. Senior High School is two years of specialized upper secondary

education; students may choose a specialization based on aptitude, interests,

and school capacity. The choice of career track will define the content of the

subjects a student will take in Grades 11 and 12. SHS subjects fall under either

the Core Curriculum or specific Tracks (Official Gazette, 2012).

Change is never easy. Especially when it is a big undertaking such as the

implementation of the new K-12 curriculum guide in the Philippines. It is high

time, however, that improve the quality of our basic education and our students.

All students who will be affected of the K-12 curriculum will also get a different

benefits: Students will be well prepared for the tertiary learning because with the

adaption of K-12 scheme, students are expected to graduate at age a bit older

than past graduates. According to DepEd this is an advantage to graduates

because they will be considered young adults. Hence, they will be more

equipped to deal with much higher level of learning as they enter college

education. Readiness to join the workforce because unlike the old system, K-12

does not compel each student to take college after completing Senior High

School (SHS). In fact, this scheme empowers students to make a choice on their

own. They may not pursue college education especially if they have chosen a

track other than academic track. The good thing is SHS graduates will be

equipped with skills (through electives) that will make them good at certain

fields. Skills competency in the global job market, K-12 system aims to improve
 Bauan Technical High School
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Filipino students mathematical, scientific, and linguistic competence. With the

new curriculum, DepEd promised to offer higher quality education through

tracks. Each track will give students enough time to master a field and enhance

their skills. In the end, K-12 graduates will become globally competitive and are

set to obtain spot in the stiff labor market. It will produce globally competitive

graduates, the K to 12 program answers the need for a 12-year education

system which is at part with international standards such as the Washington

Accord and the Bologna Accord. Graduates of the K to 12 program will be

perceived with increased competency and have better global opportunities.

Students will learn more easily,

the improved basic education curriculum is decongested and focused, students

will have more time learning core academic areas thus ensuring better

comprehension, also, pupils from Grade 3 and below will be thought in their

mother tongue to ensure better understanding of basic concepts. Students will

be free to pursue their passion, the new curriculum will be learner-centered.

Students will be allowed to choose elective subjects and specializations which

they really want. The students will love learning more and will grow to their full

potential. Whether the students want to be professionals, businessmen, artists

or athletes, theirs skills and talents will be honed and nurtured. There will be

savings on college tuition fees, Grade 11 and 12 takes the form of a two-year

college education. In a public school, this is tuition-free. In effect, the number of

year of college courses will decrease because of redundancies. Those who will
 Bauan Technical High School
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pursue college will have fewer years to pay for. Graduates will also receive

training certifications, which reduces the need to study a vocational course.

Lastly, It will reduce unemployment rate and improve the economy, with the

increased competence and workmanship due to TESDA-like training and

college-like education included in the new curriculum, the graduates will become

highly employable, reducing the rate of unemployment in the Philippines. Those

who are passionate about starting businesses will be enabled to open more job

opportunities. The K to 12 basic education program aims not only to produce

better graduates but also to improve the quality of life of the country as a whole.

What is asked from us as Filipino citizens is that we support the program in

whatever ways we can, share the information to others and, most of all, believe

in the success of this program.

The Accountancy, Business and Management (ABM) strand would focus

on the basic concepts of financial management, business management,

corporate operations, and all things that are accounted for. ABM can also lead

you to careers on management and accounting which could be sales manager,

human resources, marketing director, project officer, bookkeeper, accounting

clerk, internal auditor, and a lot more. This strand is designed as an introductory

course in accounting and business and management where students are trained

to think logically and scientifically and are acquainted with the rudiments of

accounting, business and management concepts and principles in order to

prepare them to pursue college degrees that focus on business and industry
 Bauan Technical High School
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where their contribution as future accountants, entrepreneurs, and business

leaders are vital to the progress and development of the economy and critical to

the promotion of a sustainable green business. Being an Accountancy and

Business Management students is not easy. You will have a better

understanding of all topics relating to business finance, economics and

marketing. One of the key benefits of studying ABM is that it offers students the

opportunity to undertake work placements and professional projects. Being an

ABM students, you need to learn on how to manage your time, to have a long

patience and to concentrate and focus on your studies. In ABM, you can explore

more, you will learn more on how to manage your own business. You will have a

knowledge on what business are you going to start with and how will you run

your business. ABM is not just focusing on how will you manage your business,

it also tackles about the payment that you are going to pay, the risks in

managing business and on how for your business to be successful. Being ABM

students is challenging because you will learn the reality of life in this world.

Gaining money is one of the most goal of humans. For us to live in this world, we

need to gain profit, so as an ABM students you will learn the basics on how to

gain profit at a young age. You will instantly boost your earning potential. As an

ABM students you will immediately be equipped with skills and knowledge that

will have an immediate impact on your existing business or business idea.

The earning potential of your chosen profession is likely to be a factor that

influences your career path. You may find one aspect of your career is more
 Bauan Technical High School
Senior High School
financially rewarding than another, or that working your way through the ranks

holds greater financial incentive than staying in the same job. Your personal

financial needs are also likely to influence the career choices you make.

Opportunity is the third factor that has shaped career choices for students.

Opportunity may influence how students have perceived their future in terms of

the reasonable probability of a future in particular career fields. The issue of

poverty has played an important determining role in the opportunities available

to all (McQuerrey, 2006). Opportunities in career choice would include academic

settings, technical schools, entry level job openings, job shadowing, vocational

guidance, job placement, and industry contacts (Kroll, Dinklage, Lee, Morley, &

Wilson, 2001). As a ABM student that survived the Senior High School can have

many opportunities especially when you go to college and choose a course that

is in lined to Accountancy Business and Management (ABM) like Accountancy,

getting accountancy is not left to just being an accountant, You can become an

accounts payable clerk, bookkeeper, budget analyst, internal auditor, chief

financial officer among others. Business Administration, get on board with other

various tracks in the corporate setting like loan officer, administrative assistant,

community-service management, market research analyst, financial adviser, and

even become a statistician. Lastly, Agribusiness, this means agriculture-related

activities that put farmers, processors, distributors, and consumers within market

system of agricultural products. The Department of Trade and Industry eyes in

transforming agricultural farming in a thriving agribusiness-driven sector.

 Bauan Technical High School
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The scope of this study includes all the Accountancy Business and

management Students at Bauan Technical High School. This research would

only limit it’s study on identifying the Difficulties in Mastering Learning

Competencies Encountered by ABM Senior High Students.

This study entitled, “Difficulties Encountered by ABM Senior High

Students in Mastering Learning Competencies in Accountancy Business and

Management” would be of benefit to the following beneficiaries; ABM Senior

High Students will also benefited in this study because ABM Students will

identify the different learning competencies of their chosen track. Teachers of

Senior High School would be benefited in this study because they may use this

study as their instructional material in teaching.

Parents of the Researcher will also benefited because the parents will

know the current situation and the problems facing in studying Accountancy

Business and Management by the Researcher. The Researcher of this study

would be benefited because the Researcher will gain more knowledge about

Difficulties in Mastering Learning Competencies Encountered by ABM Senior

High Students and lastly, Future Researcher in this study will also be benefited

because this study may serve as their reference materials to support their study

and can also serve as their guide in having more knowledge about the

Difficulties in Mastering Learning Competencies Encountered by ABM Senior

High Students.
 Bauan Technical High School
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Objectives of the Study

This study is about the Difficulties Encountered by ABM Senior High

Students in Mastering Learning Competencies in Accountancy Business and

Management, It’s objectives are as follow; To find out the learning competencies

of Accountancy Business and Management strand, To determine the Difficulties

in Mastering Learning Competencies Encountered by ABM Senior High

Students and; To suggest a plan of action on how to avoid experiencing

difficulties in learning Accountancy Business and Management.

Related Literature

This chapter of research encompasses literatures and related

materials which are significant perspective of the study. The chapter also

includes local and foreign studies such as similar related papers.

Having a Moral Values and Improvement of Character in Increasing the

Strength of Mind of Every Students

Education dispels ignorance. It is the only wealth that cannot be

robbed. Learning includes the moral values and the improvement of

character and the methods to increase the strength of mind. Students are

the recipients of sacred and precious values imparted regularly by their

teachers. As students, we want ed u cat io n b y wh ich ch a ra ct e r is

f o rm ed , st ren gt h of m in d a n d kn o wle d ge increases and makes us

independent and to be kept forever. “If a man empties his purse into his
 Bauan Technical High School
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head, no man can take it away from him. An investment in knowledge

always pays the best interest” (Benjamin Franklin, 2010).

Having a Goal in Gaining a Overall Understanding of Described Text than

Isolated Words

The goal therefore is to gain an overall understanding of what is

described in the text rather than to obtain meaning from the isolated words or

sentences (Springer, 2011).

Importance of Reading Well that Generally Show Students to be Organized

Thinkers

According to (Muller et. al, 2004), in his study, he concluded that the

students who read well generally show themselves to be organized thinkers who

can comprehend what needs to be said, connect thoughts logically, examine the

importance or meaning behind things, and more likely to demonstrate the

empathy or seeing-the-other-person-point-of-view upon which sound

relationships are built.

Developing the Information Technology and the Growth of Globalization in

the Business Environment

Rapid developments in information technology and the growth of

globalization have led to significant changes in the business environment

(Albrecht & Sack, 2000), both in Australia and overseas.

 Bauan Technical High School
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Recognizing the Accounting Firms that is Needed to Broaden their

Services

As a consequence, in order to remain competitive a majority of

accounting firms have recognized the need to broaden their service scope to

include specialized activities, such as consulting and business advice (Parker,

2001) and, therefore, greater innovation and creativity are required from

accounting practitioners.

Having a Net Generation Will Change the Dynamic of University

Classrooms

The arrival of the net generation on campus is changing the dynamic of

university classrooms (Barone, 2005, cited in Wilson 2005).

Having a Different Learning Styles of Every Students in the School

These students have very different learning styles from those of previous

generations and so educators need to reassess their instructional techniques

(Dobbins, 2005).

Having a Transformed Teacher’s Instructional Practices by Developing

New Skills Using Technology

A study by Lowes at Columbia University found that teachers’

instructional practices are transformed by learning how to teach online in

developing new skills and pedagogical strategies using technology (Lowes

2005).
 Bauan Technical High School
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Teachers Having an Effective Teaching Strategy to All the Learner’s

Having a Different Learning Style

All the educationists are well familiar with the fact that all the learner’s

have a different learning style, whereas the problem lies in catering to all of them

with an effective teaching strategy. Students learn in different ways as per their

capabilities. Some learn by seeing, hearing, reflecting, modeling, reasoning and

drawing etc (Felder, 2008).

Importance of Having a Course and Instructional Design for Online

Learning Effectiveness

Course and instructional design are important considerations for online

learning effectiveness. Well-structured courses have been shown to be a critical

student success factor (Weiner 2003).

Students Contributing Support Services to Increase Course Completion

Rates

Recent state and district virtual school reports have cited a range of

student support services that contribute to increasing course completion rates

(Harlow & Baenen 2003).

Teacher’s Focusing on Teaching and Learning in Online Courses than in

the Traditional Setting

Interaction is the heart of online learning. Teachers have reported that

their interactions with students, parents and colleagues were more often focused
 Bauan Technical High School
Senior High School
on teaching and learning in online courses than in the traditional setting

(Muirhead 2000).

The Most Important Online Settings Between Online and Face-to-face

Instruction

Interaction is named as the primary difference between online and face-

to-face instruction and one of the most important aspects of the online setting

(Weiner 2003).

Having a Participants that Seeks Both Deeper and Stronger Relationships

and Timely Responses to Questions

In virtual schools, participants seek both deeper and stronger

relationships, and they also value frequent and timely responses to questions

(Weiner 2003).

Online Students Having a Advantage in Developing their Social Skills by

Involving Themselves in the Activities Outside the School Premises

The first significant research study on the socialization of students in full-

time, online public schools was published in 2009 by the Center for Research in

Educational Policy (CREP) at the University of Memphis in collaboration with

Interactive Education Systems Design (IESD). The results of this study provide

substantial evidence supporting the conclusion that students enrolled in full-time,

online public schools are at least as well socialized as equivalent students

enrolled in traditional public schools. The study found that online students might

have an advantage in their social skills development when they are highly
 Bauan Technical High School
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engaged in activities outside the school day involving both peer interaction and

activities not involving peer interaction (IESD, 2009).

Having a Distance Education for Elementary and Secondary Students in a

Solution to Several Educational Problems

In North America and other industrialized countries, distance education

for elementary and secondary students is seen as a solution to several

educational problems, including crowded schools, a shortage of secondary

courses for remedial or accelerated students, a lack of access to qualified

teachers in a local school, and the challenge to accommodate students who

need to learn at a pace or in a place different from a school classroom

(Cavanaugh & Clark, 2007).

Having a K-12 Online Education in the Philippines is Seen as a Social and

Economic Development Strategy

The 12 years or more is in accordance with international practice as

stipulated in the Washington Accord, Bologna Process as well as in the ASEAN

and APEC Mutual Recognition Projects and much more. The much-needed

overhaul of the Philippine basic education system becomes a reality through

Republic Act 10533, also known as the Enhanced Basic Education Act which

was passed last May 2013 making the pre-university and basic education from

10 to 13 years (Congress of the Philippines, 2011).

In less industrialized nations, K-12 online education is seen as a social

and economic development strategy (Moore & Kearsley, 2005).

 Bauan Technical High School
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Thus, it is clear why K-12 distance education programs are developing

rapidly around the world and why growth in K-12 online course enrollments has

outstripped that of other educational formats in recent years (Setzer & Lewis,

2005).

Synthesis

According to Benjamin Franklin (2010), Education dispels

ignorance. It is the only wealth that cannot be robbed. Learning includes

the moral values and the improvement of character and the methods to

increase the strength of mind. Students are the recipients of sacred and

precious values imparted regularly by their teachers. As students, we want

e d u ca t io n b y wh i ch ch a ra ct e r is fo rm ed , st ren gt h of m ind a n d

kn o wle d ge increases and makes us independent and to be kept forever.

According to Springer (2011), The goal therefore is to gain an overall

understanding of what is described in the text rather than to obtain meaning from

the isolated words or sentences. According to Mutler et. al, (2004), The students

who read well generally show themselves to be organized thinkers who can

comprehend what needs to be said, connect thoughts logically, examine the

importance or meaning behind things, and more likely to demonstrate the

empathy or seeing-the-other-person-point-of-view upon which sound

relationships are built. According to Albrecht and Sack (2000), Rapid

developments in information technology and the growth of globalization have led

to significant changes in the business environment. According to Parker (2001),

 Bauan Technical High School
Senior High School
To remain competitive a majority of accounting firms have recognized the need

to broaden their service scope to include specialized activities, such as

consulting and business advice. According to Barone and Wilson (2005), The

arrival of the net generation on campus is changing the dynamic of university

classrooms. According to Dobbins (2005), These students have very different

learning styles from those of previous generations and so educators need to

reassess their instructional techniques. According to Lowes (2005), The

teachers’ instructional practices are transformed by learning how to teach online

in developing new skills and pedagogical strategies using technology. According

to Felder (2008), All the educationists are well familiar with the fact that all the

learner’s have a different learning style, whereas the problem lies in catering to

all of them with an effective teaching strategy. According to Weiner (2003),

Course and instructional design are important considerations for online learning

effectiveness.

According to Harlow and Baenen (2003), District virtual school reports

have cited a range of student support services that contribute to increasing

course completion rates. According to Muirhead (2000), Teachers have reported

that their interactions with students, parents and colleagues were more often

focused on teaching and learning in online courses than in the traditional setting.

According to Weiner (2003), Interaction is named as the primary difference

between online and face-to-face instruction and one of the most important

aspects of the online setting. Participants seek both deeper and stronger
 Bauan Technical High School
Senior High School
relationships, and they also value frequent and timely responses to questions.

According to IESD (2009), The results of this study provide substantial evidence

supporting the conclusion that students enrolled in full-time, online public

schools are at least as well socialized as equivalent students enrolled in

traditional public schools. According to Cavanaugh and Clark (2007), Distance

education for elementary and secondary students is seen as a solution to

several educational problems, including crowded schools, a shortage of

secondary courses for remedial or accelerated students, a lack of access to

qualified teachers in a local school, and the challenge to accommodate students

who need to learn at a pace or in a place different from a school classroom.

According to Congress of the Philippines (2011), The 12 years or more is in

accordance with international practice as stipulated in the Washington Accord,

Bologna Process as well as in the ASEAN and APEC Mutual Recognition

Project and much more. According to Moore and Kearsley (2005), In less

industrialized nations, K-12 online education is seen as a social and economic

development strategy. According to Setzer and Lewis (2005), It is clear why K-

12 distance education programs are developing rapidly around the world and

why growth in K-12 online course enrollments has outstripped that of other

educational formats in recent years.

 Bauan Technical High School
Senior High School
Participants of the Study

This study entitled “Difficulties Encountered by ABM Senior High Students

in Mastering Learning Competencies in Accountancy Business and

Management”, would use questionnaire for the respondents of this study.

The participants of the study would be chosen through convenience

sampling (availability sampling). Convenience sampling is a type of sampling

where the first available primary data source would be used for the research

without additional requirements. It involves getting participants whenever you

can find them and typically whenever they are convenient. This method would

use by the researcher because of the availability of the respondents of this

study.

Research Method

The researcher would utilize standardized questionnaire, in which both

explanatory and descriptive design would be used to aimed to look into the

Difficulties in Mastering Learning Competencies Encountered by ABM Senior

High Students. Data would be analyzed using statistical approach would be

adopted toward the analysis of the research findings of the respondents.

Research Instrument

This research would use questionnaire as the primary data gathering tool.

Survey questionnaire is defined as list of a research or survey questions asked

to respondents, designed to extract specific information. It serves four basic

purposes to collect the appropriate data, make data comparable to analysis,

 Bauan Technical High School
Senior High School
minimize bias in formulating and asking question, and to make questions

engaging and varied.

Research Design

This study is quantitative research which deals with numbers, logic and

an objective stance. It focuses on numeric and unchanging data and detailed,

convergent reasoning rather than divergent reasoning. This research also refers

to the overall strategy that one may choose to integrate the different components

of the study in a coherent and logical way. The quantitative research would be

use of survey to gather the perception of the respondents. The selected

respondents were given questionnaire provided by the researcher and data

collected would be from the answers of the respondents.

Research Procedure

The researcher initially would be asking for the approval of the teacher to

collect information from different sources. After collecting, the researcher

analyzed all the information gathered. The researcher chose random sampling

procedure in selecting respondents for the study. The data gathered from the

participants would be computed and interpreted.

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Data Analysis

Difficulties Encountered By ABM Senior High Students In Mastering

Learning Competencies in Accountancy Business and Management

Identifying the participants of the study

Gathering of data using survey questionnaire

Organizing and tabulating the data gathered

Analyzing and interpreting data

Providing recommendation and conclusion

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Difficulties Encountered By ABM Senior High Students In Mastering

Learning Competencies in Accountancy Business and Management

Result and Discussion

This chapter discuss about the analyzation and interpretation of the data

gathered. Through the use of tables, the organization of the information

regarding Difficulties in Mastering Learning Competencies Encountered by ABM

Senior High Students.

Table 1 Profile of the Respondents Based on their Gender

Gender Frequency Percentage

Female 36 73.5%

Male 13 26.5%

Table 1 shows the respondents according to their gender. The table

shows that thirty-six (36) or seventy-three point five percent (73.5%) of the

respondents are female while thirteen (13) or twenty-six point five percent

(26.5%) of the respondents are male.

Table 2 profile of the Respondents Based on their Age

Age Frequency Percentage

16-18 40 81.6%

19-21 9 18.4%
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Table number 2 shows the respondents according to their age. The table

shows that forty (40) or eighty-one point six percent (81.6%) of the respondents

are age sixteen (16) to eighteen (18) while the remaining nine (9) or eighteen

point four percent (18.4%) of the respondents are age nineteen (19) to twenty-

one (21).

Table 3

Difficulties Encountered By ABM Senior High Students In Mastering

Learning Competencies in Accountancy Business and Management

Scale

1-1.75 – Strongly Disagree 1.76-2.5 – Disagree

2.51-3.25 – Agree 3.26-4 – Strongly agree

Item Weighted Verbal Rank

Mean Interpretation

1. Having a time in finding out the learning 3.57 Strongly 2

competencies of my chosen strand. Agree

2. Knowing the learning competencies can help 3.03 Agree 11

me in my chosen strand.

3. Having a learning competencies in my chosen 3.27 Strongly 4

strand can help me in studying. Agree

4. Being a ABM Student, it is my obligation to 3.67 Strongly 1

know the different learning competencies of my Agree

chosen track.
 Bauan Technical High School
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5. Knowing the different learning competencies 3.1 Agree 10

can help me in studying all of my subject.

6. As a ABM Student I know how to plan and 3.4 Agree 9

organize my paper works.

7. Being in this strand, it is required to have a 3.17 Agree 5

team work.

8. Having a difficulties in learning the 2.06 Disagree 13

competencies of my chosen strand.

9. Determining the different difficulties in learning 3.46 Strongly 3

the competencies of my chosen strand. Agree

10. Determining the problems in mastering the 3 Agree 12

learning competencies of my chosen strand.

11. The way of teaching of my teacher can affect 3.13 Agree 7

in mastering the learning competencies of my

strand.

12. I am having a hard time in having a time 3.16 Agree 6

management specially in studying.

13. Having a hard time in studying all of my 3.5 Agree 8

subject.

14. My social life can affect my way of studying. 1.87 Disagree 15

15. As a ABM student it is my obligation to master 2 Disagree 14

all the learning competencies of my strand.

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In table 3, it can be seen that item 4 which has 3.67 weighted mean is the

first Difficulties in Mastering Learning Competencies Encountered by ABM

Senior High Students. It shows that the respondents strongly agree that being a

ABM student, it is their obligation to know the different learning competencies of

their chosen track.

Table 3 shows that item 1 is the second Difficulties in Mastering Learning

Competencies Encountered by ABM Senior High Students which has a weighted

mean of 3.57. Respondents strongly agree that having a time in finding out the

learning competencies of their chosen track.

From the data in Table 3, item 9 is the Difficulties in Mastering Learning

Competencies Encountered by ABM Senior High Students which has a

weighted mean of 3.46. Respondents strongly agree that determining the

different difficulties in learning the competencies of their chosen strand.

The fourth Difficulties in Mastering Learning Competencies Encountered by

ABM Senior High Students is item 3 which has a weighted mean of 3.27.

Respondents strongly agree that having a learning competencies in their

chosen strand can help them in studying.

Item 7 which has a weighted mean of 3.17 is the fifth Difficulties in Mastering

Learning Competencies Encountered by ABM Senior High Students. The

respondents agree that being in their strand, it is required to have a team work.

Table 3 shows that item 12 is the sixth Difficulties in Mastering Learning

Competencies Encountered by ABM Senior High Students which has a

 Bauan Technical High School
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weighted mean of 3.16. Respondents of this study find and agree that they are

having a hard time in having a time management specially in studying.

The seventh Difficulties in Mastering Learning Competencies Encountered

by ABM Senior High Students is item 11 which has weighted mean of 3.13. It

shows that the respondents agree that the way of teaching of teachers can

affect in mastering the learning competencies of their strand.

Based on the data gathered, item 13 is the eight Difficulties in Mastering

Learning Competencies Encountered by ABM Senior High Students which has

weighted mean of 3.5. The respondents agree that having a hard time in

studying all of their subjects.

In Table 3, item 6 is the ninth Difficulties in Mastering Learning Competencies

Encountered by ABM Senior High Students which has weighted mean of 3.4.

The respondents agree that as a ABM student they know how to plan and

organize their paper works.

From the data in Table 3, the tenth Difficulties in Mastering Learning

Competencies Encountered by ABM Senior High Students is item 5 which has a

weighted mean of 3.1. Respondents of the study agree that knowing the

different learning competencies can help them in studying all of their subjects.

Item 2 is the eleventh Difficulties in Mastering Learning Competencies

Encountered by ABM Senior High Students which has a weighted mean of 3.03.

The respondents agree that knowing the learning competencies can help them

in their chosen strand.

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The twelfth Difficulties in Mastering Learning Competencies Encountered by

ABM Senior High Students is item 10 which has a weighted mean of 3. The

respondents agree that determining the problems in mastering the learning

competencies of their chosen strand.

Item 8 which has weighted mean of 2.06 is the thirteenth Difficulties in

Mastering Learning Competencies Encountered by ABM Senior High Students.

The respondents disagree that they are having a difficulties in learning the

competencies of their chosen strand.

Based on the data gathered, item 15 is the fourteenth Difficulties in

Mastering Learning Competencies Encountered by ABM Senior High Students

which has a weighted mean of 2. The respondents disagree that as a ABM

student, it is their obligation to master all the learning competencies of their

strand.

The last and fifteenth Difficulties in Mastering Learning Competencies

Encountered by ABM Senior High Students is item 14 which has a weighted

mean of 1.87. The respondents disagree that their social life can affect the way

of studying.
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Difficulties Encountered By ABM Senior High Students In Mastering

Learning Competencies in Accountancy Business and Management

Conclusions and Recommendations

Conclusions

1. Based on the tabulated age and gender of the respondents, most of

them are female and age 16- 18.

2. Obligation is the first and number one Difficulties in Mastering Learning

Competencies Encountered by ABM Senior High Students.

3. The last Difficulties in Mastering Learning Competencies Encountered by

ABM Senior High Students is their social life.

4. There are a lot Difficulties in Mastering Learning Competencies

Encountered by ABM Senior High Students.

Recommendations

1. Give attention to the Difficulties in Mastering Learning Competencies

Encountered by ABM Senior High Students.

2. Consider the obligation of the students in learning the competencies of

their chosen strand.

3. Do not depend on your social life in terms of studying because it may

affect your studying.

4. Additional studies regarding Difficulties in Mastering Learning

Competencies Encountered by ABM Senior High Students.