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Qualifying Exam

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EFFECTS OF TAKING QUALIFYING EXAMINATION TO THIRD YEAR ACCOUNTANCY STUDENTS

CHAPTER 1
The Problem and Its Background
Introduction
Examination is one of the best ways to prove whether a student, or anyone who undergoes learning, learned something from what they have studied. Exam results can show in which lesson the students were not able to fully understand and what they were able to. But does this result help the student improve in their studies, and how those this results affect them, especially if the result will determine whether they stay on their chosen fields?
Qualifying Examination is given to B.S Accountancy students in order to test whether they are qualified to continue the program and to improve their academic performance. It is in fact a policy set by the school to all programs that have board examinstions. Another reason why this examination is given to students is for them to be prepared for the licensure examination they are to take after graduating in college. Through this, the students will be able to review their past subject. Students will have a preview of what the board examination would be like after graduating, the stress they might encounter and the pressure of all the subjects that they will have to review.
As a school policy, Qualifying Examination is given to students who will be able to pass all the Fundamentals of Accounting and all the Financial Accounting subjects of the accounting course. The exam is divided in two parts, the first part covers the two Fundamentals of Accounting subjects and the second part covers all the three Financial Accounting subjects. Failure to pass the exam will force you to shift to another course.
This research presents the effects of the Qualifying Examination to the students after taking it. Since most of the students chose B.S. Accountancy as the career for their future, it is expected that they will perform well to attain a desired position. Being able to continue the program by passing the Qualifying Examination given by the Accountancy Department allows them to study more and be motivated. However, being removed from the program due to failing the examination will definitely have an adverse effect on them. Results may vary, may it be negative or positive or due to passing or failing, to the different aspects of the student's characteristics, and how are they affected. These aspects of the student's characteristics may include psychological health, physical health, academic performance and social life.

Statement of the Problem
Major Problem: What are the effects of taking the Qualifying Examination to Third Year Accountancy students?
Minor Problem:
1. What is the demographic profile of the respondents in terms of:
a. Year Level
b. Course
c. Academic Status
d. Gender
e. Age
2. What are the effects of taking Qualifying Examination to Third Year Accountancy students in terms of:
a. Performance
b. Social Life
c. Academic Status
d. Student's Behavior
e. Psychological, Emotional and Physical Health

Scope and Limitation of the Study
This study deals with the qualifying exam given to third year B.S. Accountancy students. It encompasses the effects of the result of the said exam to students in terms of their academics, psychological behavior, physical health, and social life. The respondents of this study are restricted only on the students of B.S. Accountancy of Adamson University who took the Qualifying Examination regardless if they passed or failed. The proponents of this research cannot include those students who have not tried taking the Qualifying Examination because they have not experienced the said examination. Students from other programs and universities are also not included in this study. Qualiyfying examinations vary in different programs of Adamson University. Set of rules and standards differ depending on the decision of the Department Chairpersons and Deans. This kind of examination prepares the students of what it will be like to take a licensure examination in the future.
Significance of the Study This study on the effects of taking Qualifying Examination to third year students of B.S. Accountancy in Adamson University will be beneficial to the university in improving and organizing the qualifying exam that will help reduce the negative effect of it to student and increase the positive effect. To the Accountancy students. This study will help the students because they will be able to know the effect of the Qualifying Examination to them. It gives them a chance to show the negative and positive impact of the exam to their performance and other aspects. Also, the students who are to take the exam will be aware and prepared for the possible effects they may encounter after taking the exam. If they will be aware of the possible effects to them, they will be able to prevent such effects. To Accountancy Department of the university. As they are the ones who organizes and decides what examinations to give, knowing that such exams has effects to students who will be taking it allows them to make adjustments both for the benefit of the students and the department.

Definition of Terms The following terms are used in the study: 1. Financial Accounting.
It is a course taken by Accountancy students that covers the three major topic of accounting- Assets, Liabilities, and Revenues and Expenses. It deals with money as a means of measuring economic performance instead of as a factor of production. 2. Fundamentals of Accounting.
It is a course taken by Accountancy students that focus on financial statements that a firm prepares each year. How entries are recorded in accounts to capture all economic activity of the firm is explained. How accounts are organized and what transactions are entered there, are studied. Year end entries and the accrual method of accounting are described. 3. Qualifying Examination.
It is an examination that B.S. Accountancy students take after passing all the required accounting subjects in the curriculum. The students should pass the examination in order to begin or continue with a course of study.

Chapter 2
Review of Related Literature and Studies
What is Qualifying Examination?
According to https://en.wikipedia.org (___), qualifying examination refers to an examination, that qualifies a student to know whether he/she can continue studies at a higher level or there chosen course, and/or allow the student to comprehend his/her studies and see how prepared they are for the upcoming examinations. It is can be compared as a gauge on how knowledgeable the student is within his/her chosen subject or course. It is usually one that is done in a sequence."Quals", as other university called it, is intended to assess if the student's qualifications to undertake dissertation research is sufficient or they were able to meet the standards. Most of the time, if a student was not able to pass such examinations will be given one more chance to retake the exam. If a student was not able to pass the final attempt, they are usually given the opportunity to graduate with a terminal Master's Degree. There are some institutions that require students to pass two types of exam a written and an oral qualifying exam. Upon passing the written portion, the student is required to select a committee of professors from their department of study, and this committee administers an oral exam. Upon satisfactory completion of the oral exam, the student is allowed to begin dissertation work, and that committee becomes the dissertation advisory committee.
What are the negative effects of taking Qualifying Examination?
According to the syudy “Effects of Failure on Subsequent Performance: The Importance of Self-Defining Goals” by Brunstein and Gollwitzer (1996) repeated failures in a so-called training tasks are assumed to decrease control expectations on future tasks which in turn produce motivational deficits that translate to weak performance.
In one of the blogs of Tupas (2012), taking the Qualifying Examination cause not only over weariness but als made him feel physically tired and restless. This is supported by the study of Smith and Rottenberg (1991) stating that the effects of standardized test such as Qualifying Examanition is not only limited to the mental capacity of the student for it also extends to their physical health in the form of burnout, fatigue, physical illnesses, and misbehavior. Moreover, Baranagh (2011) cited that one out of five students from the survey suffered from anxiety attacks, insomia and migraine as a result of pre-exam stress.
What are the positive effects of taking Qualifying Examination?
According to ________ (2014) administation of Qualifying Examintation helps in determining whether the examinees are capable enough to be included in the accounting program. It is also a good indicator of how prepared the students are to take the licensure exam because the subjects covered in the Qualifying Examination are preparatory subjects of licensure exam as well as increase their mastery of the subjects.
According to the study entitled “The Impact of High-Stake Exams on Students and Teachers” by the New York State Education Department (2004), exams such as Qualifying Examination which has large impact on the student’s future increases their motivation to study harder, to learn more and to achieve greater cognitive gains. Through market mechanisms, passing the Qualifying Examination would increase the possibility of earning the reward which is graduating as BS Accountancy and by extension, landing an excellent job despite decreasing jobe opportunities in our country.
Moreover, Qualifying Examination ensures the preservation of quality education and the competitiveness of the students as they graduate. This is because of positive correlation that exists betweenc good academic performance and being able to pass the Qualifying Examination according to Tan (2014).

Chapter 3
Methodology
Research Design
This study about the effects of taking Qualifying Examination to Third Year Accountancy students uses descriptive type.
Descriptive Research is used to obtain information concerning the current status of the phenomena to describe “what exists” with respect to variables or conditions in a situation. The methods involved range from the survey which describes the status quo, the correlation study which investigates the relationship between variables, to developmental studies. (Key, 1997)
Instrumentation
This study uses survey forms as its instruments.
Survey methodology studies the sampling of individual units from a population and the associated survey data collection techniques, such as questionnaire construction and methods for improving the number and accuracy of responses to surveys. (www.wikipedia.com, __)
Sampling Techniques
Respondents were chosen using non-probability sampling technique.
Sampling is the use of a subset of the population to represent the whole population. Non-probability sampling is a sampling technique where the samples are gathered in a process that does not give all the individuals in the population equal chances of being selected. Subjects in a non-probability sample are usually selected on the basis of their accessibility or by the purposive personal judgment of the researchers. (https://explorable.com/non-probability-sampling, __)

Chapter 4
Presentation of Data

I. Demographic Profile

Year Level | Frequency | Percentage % | Incoming Third Year | 3 | 10 | Third Year | 27 | 90 | Total | 30 | 100 |
Table 1. The year level of respondents
Table 1 shows the year level of the respondents. 3 out of 30 or 10% of the respondents are incoming third year while 27 out of 30 or 90% are third year students already.

Course | Frequency | Percentage % | B.S. Accountancy | 22 | 73 | B.S. Accounting Technology | 8 | 27 | Total | 30 | 100 |
Table 2. The course of respondents
Table 2 shows the course of the respondents. 22 out of 30 or 73% of the respondents are under the program of B.S. Accountancy while 8 out of 30 or 27% are under the program of B.S. Accounting Technology.

Age | Frequency | Percentage % | 16-18 yrs. old | 11 | 37 | 19 yrs. old and above | 19 | 63 | Total | 30 | 100 |
Table 3. The age of respondents
Table 3 explains the age of the respondents. 11 out of 30 or 37% of the respondents belongs to the age bracket of 16-18 years old. 19 out of 30 or 63% of the respondents belongs to the age bracket of 19 years old and above. Gender | Frequency | Percentage % | Female | 22 | 73 | Male | 8 | 27 | Total | 30 | 100 |
Table 4. The gender of respondents
Table 4 illustrates the gender of the respondents. It shows that 22 out of 30 or 73% of the respondents are female and 8 out of 30 or 27% of the respondents are male.

II. Survey Proper

| Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 0 | 0 | 2 | Disagree | 2 | 7 | 3 | Agree | 18 | 60 | 4 | Strongly Agree | 10 | 33 | Total | | 30 | 100 |
Table 5. Qualifying Examination as learning measurement
Table 5 presents the Qualifying Examination as a learning measurement. Out of 30 respondents, 10 answered strongly agree while 18 answered agree. On contrary, only 2 out of 30 disagreed. Thus, the Qualifying Examination can be used as a tool to gauge how much the students learned in their accounting subjects covered in the said exam. | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 0 | 0 | 2 | Disagree | 1 | 3 | 3 | Agree | 18 | 60 | 4 | Strongly Agree | 11 | 37 | Total | | 30 | 100 |
Table 6. Qualifying Examination as a challenge to students
Table 6 present the Qualifying Examination as a challenge to students to do their best. According to the survey, 37% of the respondents strongly agree, 60% agrees while only 3% disagreed. Therefore, the Qualifying Examination inspires the students to do their best because it challenges their ability. | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 5 | 17 | 2 | Disagree | 3 | 10 | 3 | Agree | 13 | 43 | 4 | Strongly Agree | 9 | 30 | Total | | 30 | 100 |
Table 7. Leisure Time

Table 7 illustrates the effect of Qualifying Examination to the liesure time of the students. Among the respondents, 30% answered strongly agree and 43% answered agree that they rather spend their leisure time alone to study rather than with their frinds. Therefore, the Qualifying Examination lessens the leisure time of the student.

| Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 4 | 14 | 2 | Disagree | 16 | 53 | 3 | Agree | 7 | 23 | 4 | Strongly Agree | 3 | 10 | Total | | 30 | 100 |
Table 8. Social Life

Table 8 shows the effect of Qualifying Examination to social life of the students. Among the respondents, only a total of 33% answered they strongly agree and agree that they choose to spend their free time with their group if friends. The rest of them choose to study and prepare for the exam. Thus, the Qualifying Examination lessens their time to socialize with their friends.

| Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 0 | 0 | 2 | Disagree | 8 | 26 | 3 | Agree | 14 | 47 | 4 | Strongly Agree | 8 | 27 | Total | | 30 | 100 |
Table 9. Time Management
Table 9 shows the role of time management in taking the Qualifying Examination. A total of 74% answered strongly angree and agree while the remaining 26% disagreed that they practice proper time managementwhile preparing for the Qualifying Examination. Thus, students need to practice proper time management when they take the Qualifying Examination. | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 0 | 0 | 2 | Disagree | 15 | 50 | 3 | Agree | 12 | 40 | 4 | Strongly Agree | 3 | 10 | Total | | 30 | 100 |
Table 10. Study Habits
Table 10 illustrates the study habits if the students. A total of 50% answered strongly agree and agree while the rest answered disagree. Thus, some of the students have a good study habit while preparing for the Qualifying Examination. | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 3 | 10 | 2 | Disagree | 8 | 27 | 3 | Agree | 12 | 40 | 4 | Strongly Agree | 7 | 23 | Total | | 30 | 100 |
Table 11. Depression
Table 11 presents how many students suffered depression while preparing to take the Qualifying Examination. 23% strongly agreed that they suffered depression while 40% agreed. Only 10% strongly disagreed while the remaining 27% disagreed that they suffered depression. Therefore, taking the Qualifying Examination may cause depression among the students. | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 0 | 0 | 2 | Disagree | 9 | 30 | 3 | Agree | 18 | 60 | 4 | Strongly Agree | 3 | 10 | Total | | 30 | 100 |
Table 12. Physical Fitness of the Students
Table 12 presents the physical fitness of the students who took the Qualifying Examination. A total of 70% agreed that they qre physically fit when they took the exam while the remaining 30% disagreed. Thus, taking the Qualifying Examination does not affect the physical fitness of the students.

The following tables show the Percentage of Emotions of Students before Taking the Qualifying Examination: | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 2 | 7 | 2 | Disagree | 5 | 17 | 3 | Agree | 9 | 30 | 4 | Strongly Agree | 14 | 46 | Total | | 30 | 100 |
Table 13. Anxiousness
Table 13 shows the anxiousness of the students before taking the exam. Among the respondents, 46% strongly agrees that they felt anxious before taking the exam, 30% agreed that they too felt anxious. On the other hand, only 17% disagree while 7% strongly disagreed that they felt anxious. Thus, students felt anxious before taking the Qualifying Examination. | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 6 | 20 | 2 | Disagree | 14 | 47 | 3 | Agree | 6 | 20 | 4 | Strongly Agree | 4 | 13 | Total | | 30 | 100 |
Table 14. Calmness
Table 14 shows the calmness of the students before taking the exam. Among the respondents, only 13% strongly agrees that they felt calm before taking the exam, 20% agreed that they too felt calm. On the other hand, 47% disagreed and 20% strongly disagreed that they felt calm. Thus, a student does not feel calm before taking the Qualifying Examination. | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 1 | 3 | 2 | Disagree | 17 | 57 | 3 | Agree | 6 | 20 | 4 | Strongly Agree | 6 | 20 | Total | | 30 | 100 |
Table 15. Excitement
Table 15 illustrates the excitement of the students before taking the exam. Among the respondents, 20% strongly agrees that they felt excited before taking the exam, 20% agreed that they too felt excited. On the other hand, a total of 60% denied that they felt excited. Thus, a student does not feel excited before taking the Qualifying Examination.

| Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 0 | 0 | 2 | Disagree | 2 | 6 | 3 | Agree | 8 | 27 | 4 | Strongly Agree | 20 | 67 | Total | | 30 | 100 |
Table 16. Hopefulness
Table 16 shows the hopefulness of the students before taking the exam. Among the respondents, 67% strongly agrees that they felt hopeful before taking the exam, 27% agreed that they too felt hopeful. On the other hand, only 27% disagree while 6% strongly disagreed that they felt hopeful. Thus, students felt hopeful before taking the Qualifying Examination.

The following tables show the Percentage of Emotions of Students after Taking the Qualifying Examination: | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 4 | 13 | 2 | Disagree | 5 | 17 | 3 | Agree | 8 | 27 | 4 | Strongly Agree | 13 | 43 | Total | | 30 | 100 |
Table 17. Anxiousness
Table 17 shows the anxiousness of the students after taking the exam. Among the respondents, 43% strongly agrees that they felt anxious after taking the exam, 27% agreed that they too felt anxious. On the other hand, only 17% disagree while 13% strongly disagreed that they felt anxious. Thus, students felt anxious after taking the Qualifying Examination.

| Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 7 | 13 | 2 | Disagree | 13 | 54 | 3 | Agree | 6 | 20 | 4 | Strongly Agree | 4 | 13 | Total | | 30 | 100 |
Table 18. Calmness
Table 18 presents the calmness of the students after taking the Qualifying Examination. Only a total of 33% agreed that they felt calm after taking the exam. However, the rest of the respondents disagreed that they felt calm. Therefore, the students do not feel calm after taking the Qualifying Examination. | Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 4 | 13 | 2 | Disagree | 16 | 54 | 3 | Agree | 6 | 20 | 4 | Strongly Agree | 4 | 13 | Total | | 30 | 100 |
Table 19. Excitement
Table 19 shows the excitement of students after taking the Qualifying Examination. Only 13% of the respondents answered strongly agreed and 20% agreed that they felt excited after the exam. On the contrary, 54% and 13% answered strongly disagree and disagree respectively. Therefore, the students do not feel excited after taking the Qualifying Examination.

| Interpretation | Frequency | Percentage (%) | 1 | Strongly Disagree | 0 | 0 | 2 | Disagree | 2 | 7 | 3 | Agree | 10 | 33 | 4 | Strongly Agree | 18 | 60 | Total | | 30 | 100 |
Table 20. Hopefulness
Table 20 shows the hopefulness of students after taking the Qualifying Examination. 60% of the respondents answered strongly agreed and 33% agreed that they felt excited after the exam. On the contrary, only 7% answered that they disagree of feeling hopeful after the exam. Therefore, the students do feels hopeful after taking the Qualifying Examination.

Chapter 5
Conclusion and Recommendation

I. Conclusion

The following are the conclusions derived from the study: 1. The Qualifying Examination can be used as a tool to gauge how much the students learned in their accounting subjects covered in the said exam. 2. The Qualifying Examination challenges students to do their best. 3. The Qualifying Examination made students want to spend most of their leisure time in studying alone than in groups. 4. The Qualifying Examination lessens most of the students’ time to socialize with friends. 5. Some students practice time management in studying their lessons for the Qualifying Examination. 6. Some students have a good study habit while preparing for the Qualifying Examination. 7. Taking the Qualifying Examination may cause depression among the students. 8. Taking the Qualifying Examination does not affect the physical fitness of the students. 9. Students may feel anxiousness before taking the Qualifying Examination. 10. Some students do not feel calm before taking the Qualifying Examination. 11. Some students do not feel excited before taking the Qualifying Examination. 12. Students felt hopeful before taking the Qualifying Examination. 13. Most students felt anxious after taking the Qualifying Examination. 14. The students do not feel calm after taking the Qualifying Examination. 15. The students do not feel excited after taking the Qualifying Examination. 16. The students do feel hopeful after taking the Qualifying Examination.

II. Recommendation The following are the researchers’ recommendation: 1. The researchers recommend that Adamson University Accountancy Department maintain the strict implementation of the policies in conducting the Qualifying Examination. 2. The Accountancy Department shall continue giving accurate and adequate information to students who will be taking up the Qualifying Examination. 3. The researchers recommend that the Accountancy Department will promote to most of the students the value of the Qualifying Examination by encouraging them to practice time management and have a good study habit. 4. The researchers recommend that the Accountancy Department continue to guide and mold its students to be physically, emotionally and mentally prepared before and after taking the Qualifying Examination.

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