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Introduction
Many students who takes this course do not plan to be accountants. If you are in that group,
you might be thinking, “If I'm not going to be account, why do I need to know accounting?”
Well, consider this qoute from Harold Geneen, the former chairman of IT&T: “To be good at
your business, you have to know the numbercold”
Bachelor of Science in Accountacy is a professional fiveyear degree program of accounting
education. It is an ideal career for incoming college students because ot offers a great
opportunities starting at entry level jobs to more advanced position.In a recent year, with the
further development there has been an increasing demand for the services of accountants.
The professional competence of Certified Public Accountant (CPA) leaves much to be
desired.The disparity between demand and supply for high quality professional services has
highlighted the acuteness of the situation. In a recent years, rapid economic development has
led to many new and complicated business transactions. These require to upgrade their
professional knowledge and competence.Entry level jobs such as audit staff, management
services/consulting sraff for public practice, rax staff, management accounting sraff, financial
accounting and reporting staff, cost accountant and the like are for the practice in commerce
and industry, state accountant, Local Government Unit accountant, revenue officer for the
practice in government and other related jobs.
The students are not only equipped with the basic, principles and procedures, advanced
accounting concepts but also the program should be provided a strong foundation of the
professional knowledge, skills, values, ethics and attitudes that enable to continue to adapt
and learn and change their professional lives. Required to develop knowledge in order to
produce a competent Certified Public Accountant.
(Asian Accounting Handbook: a user's guide to the accounting environment)
According to Commission on Higher Education (CHED), the standards of admission to the
Accountancy program should be sufficiently demanding and rigorous. The Imus Institute of
Science and Technology(IIST) have the admission and retention policy for the Bachelor of
Science in Accountancy. Admission for new students must have a final grade lower than 80%
in any subject, must pass the college entrace examination. For the shiftee, transferee, and
second course taker, they must have no grade below 90% or its equivalent in all subject
covered by the Certified Public Accountant Board Examination. Passed the validating
examination based on the subject covered by the Certified Public Accountant Board
examination taken, and for those who failed to comply they will be given one chance to take
the subject during the regualr course offering.
The Imus Instituite of science and Technology Certified Public Accountant Exam Passerrs
performance in October 2014, the first timers have 61.54%, 52.63% in overall performamce
and 37.02% in the national passing rate and for May 2015, 50% in overall performance and
35.78%in the national passing rate. In 2016 first timer 88.19%, overall percentage 57.74%,
national passing percentage 36.84% and produce top 18. In 2017 first timer 80.00%, overall
percentage 66.67%, national passing percentage30.45% and produce top 18. In 2018 first
timer 41.18%, overall 38.89%, national passing percentage 25.18%.
(Bachelor of Science in Accountancy Bulletin Board)
Taking a Bachelor of Science in Accountancy is not an easy , and yet its a challenging
course. Its need a combination of patient, skills , knowledge and right attitude to become a
successful in their chosen field. Thasferring other courses mostly happene during the second
year 2nd semester because of unvoidable circumstances . Having a difficult in their study they
decided to shify from another course, although it requires only basic mathematical
operations.Maybe they lost their selfesteem to continue the program.
This study aims to know more better where program of Bachelor of Science and Accountancy
students shift courses. Whether in Business Administration programs or to other field of
program courses or transferring to other schools.
Chapter 11
Review of Related Literature and Studies
Most of the colleges and universities are facing challenges and stability during their college in
with the students selection of program. From point of view of development, individuals given a
life span may change finding an earlier occupational choices how important than the ability to
make good decision. But what causes the shifting a course to another would obviously mean
that several failures may be responsible for a person's choice.
Objectives.
Chossing the right course will help the student become more effective and succesfull in life
with his/her chosen field. This research aims to probe what are the main factors affecting the
Bachelor of Science in Accountancy student shift to another program, and to know what is the
alternative course suited for them if they did not meet the required to take an Bachelor of
Accountancy Accounting program.
Conceptual Framework
Factors why
BSA student decided
Profile of the to shift orther courses
Respondents
Program for students
who did not meet the
Requirement of BSA
Questionaire
Survey of
alternative
courses/programs for
students who
did not meet the
requirement of
Bachelor of
Accountancy
Also, to overcome issues in the education system, colleges need to conduct seminars
on personality development. They should teach the students how they can build their
personalities. Help them understand how it is something beyond one’s physical
attributes.