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FINANCIAL REPORTING PRACTICES OF COOPERATIVES

IN MANDAUE AND CONSOLACION, CEBU

____________________________________
A Thesis Proposal
Presented to the
Undergraduate Faculty of the Accountancy Department
School of Business and Economics
University of San Carlos
Cebu City, Philippines

___________________________________
In Partial Fulfillment
of the Requirements for the Degree
BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING
__________________________________
By
ALABADO, KRISTA MARIE B.
BAGARINAO, DIOJIE C.
BARGIO, CRISTINE JANE C.
CABUEAS, SANDRA MAE O.
ESTAN, TRISHA ANN M.
LUAGUE, ELDRID DECFORT F.
October 2016

APPROVAL SHEET
This thesis proposal entitled FINANCIAL REPORTING PRACTICES OF
COOPERATIVES IN MANDAUE AND CONSOLACION, CEBU submitted by
ALABADO, KRISTA MARIE B., BAGARINAO, DIOJIE C., BARGIO, CRISTINE JANE
C., CABUEAS, SANDRA MAE O., ESTAN, TRISHA ANN M., and LUAGUE, ELDRID
DECFORT F. for the degree Bachelor of Science in Management Accounting has been
approved for Proposal Hearing.

Thesis Committee

ELEANOR D. PACLIJAN, CPA, MSA


Adviser

CHALLONER A. MATERO, CPA, DPA


Member

MARITES A. KHANSER, DBA


Member

RITCHIE Z. TEJANA, CPA


Member

TABLE OF CONTENTS
Page
TITLE PAGE

APPROVAL SHEET

ii

TABLE OF CONTENTS

iii

LIST OF TABLES

LIST OF FIGURES

vi

Chapter
1

INTRODUCTION
Rationale of the Study

THE PROBLEM
Statement of the Problem

Statement of Assumptions

Significance of the Study

Scope and Limitation

DEFINITION OF TERMS

ORGANIZATION OF THE STUDY

THEORETICAL BACKGROUND
Review of the Related Literature

Theoretical Framework

30

Conceptual Framework
3

33

RESEARCH METHODOLOGY
Research Environment

36

Research Subject

39

Research Instruments

41

Research Procedures
Gathering of Data

42

Treatment of Data

45

BIBLIOGRAPHY

46

APPENDICES
A

Transmittal Letter

53

Research Instruments

54

List of Cooperatives

55

Timetable of Activities

59

Program Budget

60

Curriculum Vitae

61

LIST OF TABLES

Table
1
2
3
4
5
6

Title
Classification of SMEs as to Total Assets
Classification of SMEs as to Number of Employees
Cooperatives in Mandaue City
Cooperatives in Consolacion
Timetable of Activities
Program Budget

Page
12
13
56
59
60
61

LIST OF FIGURES

Figure
1
2
3
4

Title
Theoretical Framework of the Study
Conceptual Framework of the Study
Map of the City of Mandaue
Map of the Municipality of Consolacion

Page
33
36
39
39