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ABM STUDENTS’ CHALLENGES AND BEHAVIOR TOWARDS ACCOUNTING CLASS

A Phenomenological Research

A Thesis Presented to the

Faculty of the Senior High School

Dao National High School

Dao, Capiz

In Partial Fulfillment of the

Requirements for the Subject

Practical Research I

(Qualitative Research)

by

Angelique V. Falcon Ryan Jave D. Danos

Marianne Joyce J. Alejaga Hannah Mae G. Estialbo

John Philip D.Bolanon Armena E. Magbanua

Jessa Mae L. Buizon

April 2018
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Chapter 1

Introduction to the Study

This chapter includes: (1) Background of the Study, (2)

Statement of the Problem and Hypothesis, (3) Significance of the

Study, (4) Definition of Terms, and (5) Delimitation of the

Study.

Part One, Background of the Study, presents the rationale

for selecting the present problem and the study’s frame of

reference that strengthen the reason of investigation.

Part Two, Statement of the Problem and Hypothesis, states

the general and specific objectives of the study, which are to

be addressed in the study.

Part Three, Significance of the Study, discusses the

benefits of each end-users may drive from, and how each can

profit from the results.

Part Four, Definition of Terms, defines both conceptually

and operationally the key terms and variables used in the study.

Part Five, Delimitation of the Study, specifies the limits

as well as boundaries of the research in terms of variables,

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participants, instruments, and statistical tools used in the

study.

Background of the Study

Accountancy, Business and Management (ABM) is one of the

senior high school academic strands, which focuses on the basic

concepts of financial management, business management, corporate

operations, and all things that are accounted for. ABM strand is

compose of many classes that will help ABM students to achieve

their dream career. But, it seems like the accounting class is

the most difficult one because the lessons get more complicated

each day.

The researchers observed that most ABM students in Dao

National high school appeared to be less determined and less

confident in behavior towards accounting class than other

classes.

With the advancement of every aspect of life, the behavior

of these students has also taken its curves. Before, the student

used to focus upon their education through which they can

highlight their future but with this advancing and changing

environment their attitudes have also shown a dramatic change.

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This study is anchored by Theory of Planned Behavior.

According to Ajzen (1991, 2005), the attitude together with

subjective norms and perceived behavioral control will impacts a

person’s intention then influences their behavior. The first

impression and the attitude of majority of ABM students may

create an overall behavior towards the class as it influences

other ABM students.

The reason why we chose to study this topic is because we

would like to know the challenges of ABM students towards

accounting class, their behavior towards accounting class, and

the effects of this positive or negative behavior towards ABM

students.

Statement of the Problem

The study aimed to determine the ABM students’ challenges

and behavior towards accounting class.

More specifically, it sought to provide answers to the

following questions:

1. What are the challenges experienced by ABM students towards

accounting class?

2. What are the effects of these challenges on ABM students’

behavior towards accounting class?

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3. How does ABM students’ positive or negative behavior affect

them?

Significance of the Study

The result of this study may be beneficial to the ABM

students, future ABM students, accountancy teacher, and future

researchers.

ABM students. Results of this study would valuable to ABM

students so that they may be aware of the benefits of

accountancy class.

Future ABM students. The results of this study may provide

information of what is the accountancy class all about.

Accountancy teacher. The results of this study may provide

awareness of the perspective of ABM students on accountancy

class.

Future Researchers. This study may also draw interest from

other researchers who intent to conduct more investigations

about the views and behavior of ABM students on accountancy

class.
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Definition of Terms

For better understanding, the following terms were defined

conceptually and operationally:

Accountancy, Business and Management (ABM) – refers to the

academic strand that focuses on the basic concepts of

financial management, business management, corporate

operations, and all things that are accounted for

(https://edukasyon.ph/courses/senior-high-tracks/academic/abm-

accountancy-business-and-management-strand, 12/12/17).

In this study, “ABM” referred to the Dao National High

School’s ABM strand which is located at Pob. Ilaya Dao, Capiz

ABM Students – refer to the group of people who studies

Accountancy, Business and Management (ABM) strand.

In this study, “ABM students” referred to the grade 12

senior high school students who are studying ABM at Dao

National High School.

Challenges - refers to a difficult task or problem;

something that is hard to do (https://merriam-

webster.com/dictionary/challenge, ret. 12/12/17).

In this study, “challenges” referred to the difficulties

experienced by ABM students towards accounting class.

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Behavior – refer to the way a person or animal acts or

behaves; attitude (https://merriam-

webster.com/dictionary/behavior, ret. 12/12/17).

In this study, “behavior” referred to the attitude of ABM

students towards accounting class, and accountancy teacher.

Accounting class – is defined as the discussion of the

accounting principles and guidelines that govern financial

reporting. (https://www.anvilpublishing.com/shop/business-and-

investing/fundamentals-of-accountancy-business-and-management-

1, 12/12/17).

In this study, “accounting class” referred to the class in

which the ABM students responded to.

Delimitation of the Study

The phenomenological research design was used to

determine the behavior of ABM students on accounting class.

The participants were the 5 male and 5 female grade 12

ABM students of Dao National High School who were selected

purposively.
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Researcher-made interview questionnaire was utilized

to gather information.

This study was conducted from February to March 2018

at Dao, Capiz.
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Chapter 2

Review of Related Literature

This chapter is organized into three parts, namely:

(1) Challenges, (2) Behavior, and (3) Motivation.

The first part, Challenges, discusses the difficulties

which influence the ABM students’ behavior towards accounting

class.

The second part, Behavior, discusses the effect of the

behavior towards the ABM students.

The third part, Motivation, discusses the self-

motivation of ABM students towards the accounting class.

Challenges

The absence of the habit of reading, a result of poor

primary education, and the engagement in various activities at

the same time, can impair students’ learning (Takakura, 1992).

Involvement with other activities and inadequate educational

fundamentals, among other factors, can cause difficulties for

students accounting.
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Takakura (1992, p. 18) mentions some of these: “a) lack of

time to devote to study; b) insufficient learning base; c)

boring teachers; and d) low quality of the senior high school

program.” Peleias et al. (2008, p. 82) also mention, in their

investigation of first-time accounting students, that these

students often face “exhaustion, difficulties with accounting

subjects, among others,” besides stressing that “nighttime study

is a possible option for many students,” among them accounting

students.

Behavior

Theory of Planned Behavior (TPB) claimed that attitude

together with subjective norms and perceived behavioral control

will impacts a person’s intention then influences their behavior

(Ajzen, 1991, 2005). One of the construct of TPB is attitude

towards the behavior which reflects the individual’s global

positive or negative evaluations of performing a particular

behavior (Ajzen, 1991). Generally, the more favorable of the

attitude towards the behavior, the stronger should be the

individual’s intention to perform it (Ajzen, 1991). According to

Ajzen (1991, p. 185), ‘The relative importance of attitude,

subjective norm, and perceived behavioral control in the

forecast of intention is expected to contrast across behaviors

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and situations’. Each behavioral belief is lead to a given

behavior to a certain consequences, such as the cost incurred in

performing the behavior (Churchman, 2013).

Churchman (2013) shows that individual’ beliefs, perception,

and intentions toward entering the accounting profession have

been tested with TPB. Students are more likely to pursue

professional accountant when they believe significant friends or

family agreed of that decision. Moreover, students will tend to

pursue professional accountant if they have positive attitudes

toward it. However, if students do not believe in their

capability, they will have less intention to pursue professional

accountant (Churchman, 2013).

Motivation

Many of researchers came out that motivation based on the

needs. However, in selecting the future people always perceived

what they have been through. The students must be motivated to

coordinate the outcome, know and understand the realities of the

process in the career choices (Borchert, 2002) and able to cope

with other factors as well. According to Alexandera, Holmner,

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Lotriet, Matthee, Pieterse, Naidoo, Twinomurinzi and Jordaan

(2011) stated when referring to the future, students may self-

motivate themselves to achieve their goals including their

personal standards. Many researchers have identified that the

choice of accounting also influence by student’s interest (Odia

and Ogiedu, 2013). Students can motivate in the subject when

they know the ability for study accounting. It is supported by

Saeman and Crooker (1999) as students tend to choose accounting

career when they see accounting as interesting subject. However,

Pecjak and Kosir (2007) examine that there is differences

between personality and motivational factors in the kind of

career decision making process. The study documented that lack

of motivation from students may give difficulties for students

to make choices. Due on that reason, some students believe

accounting to be too number oriented and not interesting anymore

(Odia and Ogiedu, 2013). On the other hand, the fact show that a

very powerful motivation may come from family members and

teachers. Teachers’ encouragement may greatly affect students’

perception towards accounting (Anguelova, no date).

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Chapter 3

Research Design and Methodology

This chapter is divided into three parts: (1) Purpose of

this Study and Research Design, (2) Methods, and (3) Statistical

Data Analysis Procedures.

The First Part, Purpose of the Study and Research Design,

restates the main problem and discusses the research design.

The Second Part, Methods, describes the participants, data-

gathering instruments, and data-gathering procedure used in the

study.

The Third Part, Statistical Data Analysis Procedures,

enumerates the statistical tools used in the analysis of data.

Purpose of the Study and Research Design

This study focused in identifying the behavior of ABM

students towards Accounting class.

This study utilized the phenomenological research design.

According to (Avilla, 2016), this qualitative research approach

explores the world of the participants by gaining thoughts,

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insights, and perceptions to a particular phenomenon. The

researcher tries to find the common ground to every experience.

This is what we call the essence on which every researcher wants

to identify and describe. In phenomenology, the participants

relieve their experiences in order to obtain the very essence of

this thoughts and perceptions.

Methods

Participants

The participants of the study were five (5) male and five

(5) female grade 12 ABM students of Dao National High School.

They were selected through purposive sampling. Hiligaynon

version was prepared in order to gather clearer information.

Data-gathering Instruments

The data needed for the study were gathered using the

researcher-made questionnaire. The responses of the participants

were encoded and transcribed.

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Data-gathering Procedures

In conducting the study, approval from the participants was

first secured. Then, letters for validation were prepared and

approved by the principal and the 3 validators. Afterwards, the

interview was conducted.

Statistical Data Analysis Procedures

The following statistical tools were employed in the

analysis of the data.

Frequency. This was used to determine the responses of the

participants.

Percentage. This was used to determine the responses of the

participants.
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Chapter 4

Results and Discussions

This chapter presents the interpretation of data and

discusses the results of the study.

The Descriptive Data Analysis, describe the challenges

towards accounting class, the behavior towards accounting class

and the effect of positive or negative behavior on ABM students.

Below is the representation of descriptive data with respective

interpretation.

Descriptive Data Analysis

Challenges towards Accounting Class

Table 1 shows the challenges of ABM students towards

accounting class. Based on the results, the ABM students have 3

different challenges towards accounting class. Rank 1 is the

accounting lessons with 70%, rank 2 is the time management with

20%, and rank 3 is the lack of learning materials which is 10%.

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Table 1.

Challenges towards Accounting Class

Rank Challenges f %

1 Accounting lessons 7 70%

2 Time management 2 20%

3 Lack of learning materials 1 10%

Total 100%

Table 1 shows that the top most challenge experienced by

ABM students in accounting class is the accounting lessons. This

means that they have difficulties in their accounting lessons.

This is maybe because of the confusing process in answering the

problems and balancing the accounts.

According to the thesis “A Study on Students’ Attitude

towards Accountancy subject at Senior Secondary School level -

with Reference to Moradabad City (2013)”, the study revealed

that students in Moradabad city, India think that the subject is

not quite upto them especially the numerical as they were

lengthy and always confusing in nature.

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Behavior towards Accounting Class

Table 2 shows the behavior of ABM students towards

accounting class. Based on the results, the ABM students have

different behaviors towards accounting class. These behaviors

are classified as positive and negative behavior. Rank 1 is the

positive behavior with 80%, and rank 2 is the negative behavior

which is 20%.

Table 2.

Behavior towards Accounting Class

Rank Behavior f %

1 Positive behavior 8 80%

2 Negative behavior 2 20%

Total 100%

Table 2 shows that ABM students have positive behavior

towards accounting class despite having difficulties in

accounting lessons. This means that having negative attitude

towards the subject will not affect the behavior towards the
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accounting class. This is maybe because they have positive

thinking towards their teacher and his way of teaching.

According to Chawla, et al (2013), the students attitude

towards the accounting class is positive as they also have

positive attitude towards their accountancy teacher’s way of

teaching.

Effect of positive or negative behavior on ABM students

Based on the answers, ABM students’ positive or negative

behavior towards the accounting class have different effects on

them, but all of it are positive outcome. This means that

regardless of having positive or negative behavior towards the

class, the effect on them is still positive. This is maybe

because the challenges they experienced help them motivate

themselves to continue to study accounting. And their positive

thinking towards their accountancy teacher may also help them to

have positive outcome on themselves.

Samuel Y.S. Chan and Philomena Leung (no date) stated that

accounting students’ positive outlook on their professors’

methodology of teaching may have positive effect on their

development despite having negative attitude towards the

accounting subject.
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Chapter 5

Summary, Conclusions, and Recommendations

This chapter is composed of three parts, namely: (1)

Summary of the Problems, Methods, and Findings; (2) Conclusions;

and (3) Recommendations.

Part One, Summary of the Problems, Methods, and Findings,

provides the summary of the problems, methods, and findings of

the study.

Part Two, Conclusions, presents the generalizations

formulated based on the analysis and interpretation of results

of the investigation.

Part Three, Recommendations, presents suggestion on the

application of the findings of the study and possible areas for

future research that may be undergone by interested researchers.

Summary of the Problems, Methods, and Findings

The purpose of this study is to determine the ABM students’

challenges and behavior towards accountancy class

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Specifically, this study sought answers to the following

questions:

1. What are the challenges experienced by ABM students towards

accounting class?

2. What are the effects of these challenges on ABM students’

behavior towards accounting class?

3. How does ABM students’ positive or negative behavior affect

them?

This study utilized the phenomenological research design.

According to Avilla (2016), the qualitative research approach

explores the world of participants by gaining thoughts,

insights, and perceptions to a particular phenomenon. The

researcher tries to investigate an individual’s thoughts and

perceptions to find the common ground to every experience. This

is what we call the essence on which every researcher wants to

identify and describe. In phenomenology, the participants relive

their experience in order to obtain the very essence of those

thoughts and perceptions.

The data needed for the study were gathered using the

researcher-made questionnaire on the ABM students’challenges and

behavior towards accounting class.

Frequency count, percentage, mean, were used for data

analysis.
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The major findings of the study were:

1. The most challenging thing experienced by ABM students

towards accounting class is the accounting lessons.

2. ABM students have positive behavior towards the accounting

class despite having difficulties in accounting lessons.

3. Regardless of having positive or negative behavior, the

outcome on ABM students is still positive.

Conclusions

In the light of the aforementioned findings of the study,

the following conclusions were drawn:

1. The three challenges experienced by ABM students were

accounting lessons, time management, and lack of learning

materials which led to conclusions that ABM students not

only find difficulties in lessons but also their

insufficient time in understanding the lessons and the lack

of learning materials that made them learn less.

2. Based on the results of the interview, ABM students have

positive behavior towards accounting class despite having

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difficulties in lessons. This is maybe because they have

positive thinking towards their teacher and his way of

teaching them.

3. Based on the results of the study, the overall outcome on

ABM students is positive regardless of having positive or

negative behavior towards the class. This is maybe because

ABM students’ difficulties in class taught them to motivate

themselves and their positive behavior towards their

teacher may have help affect their positive outcome on

themselves.

Recommendations

Based on the findings and conclusions, the following

recommendations are hereby endorsed:

1. Based on the findings, the ABM students are encouraged to

study harder, and to manage their time wisely since they

chose ABM strand. The accountancy teacher is also

recommended to provide more copies of his lessons.

2. The school is recommended to improve ABM strand trough

providing two accounting books specifically for grade 11

and grade 12, so that it will be easier for students to

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learn and it will also be easier for teacher to teach

their lessons.

3. A replicate of this study may be conducted utilizing

different variables for further data collection and

investigation.
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References

Chawla, Jain, Mahajan (2013). A study on students’ attutude

towards accountancy subject at senior secondary school

level - with reference to Moradabad city. Retrieved January

16 2018 fromhttps://www.academia.edu/A-study on-students’-

attutude -towards-accountancy-subject-at-senior-secondary-

school-level.

Khalid, et al (2016). Students’ perception of the accounting

profession. Retrieved January 16, 2018 from

https://www.researchgate.net/publication/302410711.

Panucci-Filho, et al (2013). Difficulties and perspectives of

accounting students at Paraná Federal University according

to socio-educational profile. Retrieved February 12, 2018

from https://www.repec.org.br/241-2924-2-PB.pdf.
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APPENDIXES
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APPENDIX A

Letters
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DAO NATIONAL HIGH SCHOOL
Pob. Ilaya, Dao, Capiz

February 12, 2018

DR. QUEENIE L. BACHOCO

Principal I
Dao National High School
Pob. Ilaya, Dao, Capiz

Madam:

Greetings!

We are currently conducting a study entitled “ABM Students’ Challenges and

Behavior towards Accounting Class: A Phenomenological Study” in partial fulfillment
of the requirements for the subject Practical Research I.

In this regard, we are respectfully asking permission from your good office to
conduct our study.

Your kind approval and support in this endeavour is highly appreciated.

Thank you and God bless.

Respectfully yours,

Angelique V. Falcon
Marianne Joyce J. Alejaga
John Philip D.Bolanon
Jessa Mae L. Buizon
Ryan Jave D. Danos
Hannah Mae G. Estialbo
Armena E. Magbanua

Noted:

MAILYN B. FRANCISCO
Research Adviser

Approved:

QUEENIE L. BACHOCO, PhD

Principal I
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DAO NATIONAL HIGH SCHOOL
Pob. Ilaya, Dao, Capiz

February 12, 2018

CORONACION D. GADONG, MAEd

Asst. Principal I
Dao National High School
Pob. Ilaya, Dao, Capiz

Madam:

Greetings!

We are currently conducting a study entitled “ABM Students’ Challenges and

Behavior towards Accounting Class: A Phenomenological Study” in partial fulfillment
of the requirements for the subject Practical Research I.

In this regard, we are respectfully asking favor if you can be our validator
of our research instrument.

Your kind approval and support in this endeavour is highly appreciated.

Thank you and God bless.

Respectfully yours,

Angelique V. Falcon
Marianne Joyce J. Alejaga
John Philip D.Bolanon
Jessa Mae L. Buizon
Ryan Jave D. Danos
Hannah Mae G. Estialbo
Armena E. Magbanua

Noted:

MAILYN B. FRANCISCO
Research Adviser

Approved:

CORONACION D. GADONG, MAEd

Asst. Principal I
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DAO NATIONAL HIGH SCHOOL
Pob. Ilaya, Dao, Capiz

February 12, 2018

SYVEL U. DE JUAN, MAT

Master Teacher I
Dao National High School
Pob. Ilaya, Dao, Capiz

Madam:

Greetings!

We are currently conducting a study entitled “ABM Students’ Challenges and

Behavior towards Accounting Class: A Phenomenological Study” in partial fulfillment
of the requirements for the subject Practical Research I.

In this regard, we are respectfully asking favor if you can be our validator
of our research instrument.

Your kind approval and support in this endeavour is highly appreciated.

Thank you and God bless.

Respectfully yours,

Angelique V. Falcon
Marianne Joyce J. Alejaga
John Philip D.Bolanon
Jessa Mae L. Buizon
Ryan Jave D. Danos
Hannah Mae G. Estialbo
Armena E. Magbanua

Noted:

MAILYN B. FRANCISCO
Research Adviser

Approved:

SYVEL U. DE JUAN, MAT

Master Teacher I
 30
DAO NATIONAL HIGH SCHOOL
Pob. Ilaya, Dao, Capiz

February 12, 2018

REX B. FELASOL, MAT

Master Teacher I
Dao National High School
Pob. Ilaya, Dao, Capiz

Madam:

Greetings!

We are currently conducting a study entitled “ABM Students’ Challenges and

Behavior towards Accounting Class: A Phenomenological Study” in partial fulfillment
of the requirements for the subject Practical Research I.

In this regard, we are respectfully asking favor if you can be our validator
of our research instrument.

Your kind approval and support in this endeavour is highly appreciated.

Thank you and God bless.

Respectfully yours,

Angelique V. Falcon
Marianne Joyce J. Alejaga
John Philip D.Bolanon
Jessa Mae L. Buizon
Ryan Jave D. Danos
Hannah Mae G. Estialbo
Armena E. Magbanua

Noted:

MAILYN B. FRANCISCO
Research Adviser

Approved:

REX B. FELASOL, MAT

Master Teacher I
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APPENDIX B

Research Instruments
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Dao National High School

Pob. Ilaya Dao, Capiz

Name:
___________________________________________________

Age: __________ Address: ___________________________

Survey Questions

1. What are the challenges experienced by ABM students

towards accounting class?

(Ano ang mga kabudlayan nga naagyanmosa klase niyo

saaccounting?)

2. What are the effects of these challenges on ABM

students’ behavior towards accounting class?

(Ano ang epekto sining mga kabudlayan sa imo nga

pamatasan sa klase niyo sa accounting?)

3. How does ABM students’ positive or negative behavior

affect them?

(Paano nakaapekto ang positibo o negatibo mo nga

pamatasan sa imo?)
 33

1. What are the challenges experienced by ABM students

towards accounting class?

(Ano ang mga kabudlayan nga naagyanmosa klase niyo

saaccounting?)

ABM student 1: “The challenge that I experienced as

ABM student towards accounting class is analyzing

business transactions.”

ABM student 2: “Worksheets, t-accounts, balancing

transactions, all of them is so extra challenging.”

ABM student 3: “Having lack of learning materials

during class discussion.”

ABM student 4: “It is hard to manage time to review

all accounting lessons again and again”

ABM student 5: “The challenges that I experienced

being ABM student are solvings, on how to balance

those debits and credits, most especially the

worksheets, the journal entry, and the ledger.”

ABM student 6: “Balancing the statement of financial

position and analyzing financial transactions.”

ABM student 7: “New terminologies and hard equations.”

ABM student 8: “Time management”

ABM student 9: “Difficulty on solving and

understanding some word problems and balancing the

worksheet.”
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ABM student 10: “Giving effort to the subject and

answering solving and word problems”

2. What are the effects of these challenges on ABM

students’ behavior towards accounting class?

(Ano ang epekto sining mga kabudlayan sa imo nga

pamatasan sa klase niyo sa accounting?)

ABM student 1: “These challenge made me weak and I

felt discouraged to study accounting subject.”

ABM student 2: “Self-confidence, better version of

myself and new me.”

ABM student 3: “We listen carefully on class

discussions.”

ABM student 4: “I have been a little good student now.

I review my lessons that I did not do in my junior

high school life”

ABM student 5: “The effects of these challenges on me

is to study harder, and have self-confidence.”

ABM student 6: “It helps me to persevere, have

discipline, and must never give up.”

ABM student 7: “Eagerness to learn (daw joke) and

patient temperament (101% lies)”

ABM student 8: “Self-discipline and being

responsible.”
 35

ABM student 9: “It helps me bacome patient and

perseverance.”

ABM student 10: “It taught me how to be responsible

and to study harder.”

3. How does ABM students’ positive or negative behavior

affect them?

(Paano nakaapekto ang positibo o negatibo mo nga

pamatasan sa imo?)

ABM student 1: “These attitudes made me inspired to

strive hard in my studies despite the hardships and

obstacles I encountered.”

ABM student 2: “Taught me how to be patient, being

yourself and have a clear mind. Good humour is the

best mechanism to solve accounting problems.”

ABM student 3: “It gave me urges to make every

worksheets or assignments done. I do things that must

be done even if I had to sleep late.”

ABM student 4: “To be more motivated and patient.”

ABM student 5: “I became more patient and trust myself

that I can answer this.”

ABM student 6: “It helps me to improve myself and

attitude.”
 36

ABM student 7: “These behaviors on the subject allows

education to happen.”

ABM student 8: “Taught me how to be patient despite

the very difficult word problem and it help me analyze

accounting terminologies.”

ABM student 9: “It helps me a lot in finishing some of

my works.”

ABM student 10: “These behaviors helps me to grow as a

student, and taught me how to manage problems and

handle challenges.”
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APPENDIX C

Researcher’s Profile
 38

Angelique V. Falcon Marianne Joyce J. Alejaga

Brgy. Malonoy, Dao, Capiz Brgy. Balucuan, Dao, Capiz
ABM 11 - Perseverance ABM 11 - Perseverance

John Philip D. Bolanon Jessa Mae L. Buizon

Brgy. Nasunogan, Dao, Capiz Pob. Ilaya Dao, Capiz
ABM 11 - Perseverance ABM 11 - Perseverance
 39

Ryan Jave D. Danos Hannah Mae G. Estialbo

Brgy. Lacaron, Dao, Capiz Brgy. Matagnop Dao, Capiz
ABM 11 - Perseverance ABM 11 - Perseverance

Armena E. Magbanua
Grgy. Matagnop, Dao, Capiz
ABM 11 - Perseverance