1

Chapter 1

THE PROBLEM AND ITS SETTING

Background of the Study

Over the last decade there have been some serious concerns among accounting

professional bodies concerning the status of accounting education which has exhibited

a dramatic decline in the number and quality of students majoring in accounting.

Students, universities, accounting professional bodies and researchers see a strong

relationship between the individuals mathematical skills and the decision to major in

accounting and since more students performance in mathematics is just average, some

studies suggests that one of the factors that might impede some students from studying

accounting is their mathematical skills.

Indigenous members of Australian accounting professional bodies are estimated

to be nine or ten (Lombardi & Clayton 2006, and Rkein& Norris 2010) The Relationship

Between Mathematics Excellency and Efficiency of Accounting Students. Due to the

lack of literature on the factors that impede Indigenous Australians from studying and/or

joining the accounting profession, this study investigates the mathematics factor, and

analyses the relevant literature. Australians performance in mathematics is below

national averages, this study suggests to be one of the factors that might impede

Indigenous Australians from studying accounting is their mathematics level.

In the Philippines, Filipino students are having problems when it comes to math

proficiency (Malipot, 2009). A number of students are dropping mathematics aside from
 2

science courses usually before and even after examination (E. Senajon et al; in 1286.).

This is an indication of an existing perennial problem because of math anxiety that has

been overlooked by concerned offices and department. In the study conducted in May

2014 by students in Maritime University in Molo, Iloilo City entitled Correlation Between

Academic Achievement in Math and Accounting of BS Tourism Students determines

whether there is a relationship between the academic achievement in Math (College

Algebra) and Accounting 1 (Principles of Accounting) during the academic year 2013-

2014. Results revealed that the academic achievement of the first year student was

fair in Math 1 and good in Accounting 1. The study found out that there is a very

strong positive and significant relationship between Math 1 and Accounting 1.

Locally, particularly in CorJesu College, according to the Division of Business

and Accountancy Department, most students fail in mathematics subjects. Students

think that a person has to be good with numbers in order to do accounting. It was

concluded in the study conducted by Eskew and Faley (1988) that university students

success in accounting was attributed to spending more study hours in mathematics and

statistics. Other students have suggested that student interest in mathematics plays an

important role in driving them to accountancy.

As researchers and Accounting Technology students of UM Tagum College, we

conducted this study to determine if the mathematical skills really have a relationship for

a student to become proficient in accounting.

 3

Statement of the Problem

This study aimed to determine the relationship between mathematical skills and

the level of accounting proficiency of accounting technology students of the UM Tagum

College. This study also wants to determine if the mathematical skills of accounting

technology student really affect their accounting proficiency level.

Specifically, the study answered the following questions:

1. What is the level of mathematical skills of accounting students in terms of:

1.1. arithmetic;

1.2. percentages and proportions; and

1.3. algebra?

2. What is the level of accounting proficiency of accounting students in terms

of:

2.1. mock board result?

3. Is there a significant difference on the level of accounting proficiency of

accounting students when analyzed by gender?

4. Is there a significant relationship between the mathematical skills and the

accounting proficiency of the accounting students?

Hypothesis

The following null hypotheses were tested at 0.05 level of significance.

 4

1. There is no significant difference on the level of accounting proficiency of

accounting students when analyzed by gender.

2. There is no significant relationship between the mathematical skills and the

accounting proficiency of the accounting students.

Theoretical and Conceptual Framework

This study is anchored on the research of Gholamreza Zandi and Alireza

Shahabi (The Relationship Between Mathematics Excellency and Efficiency of

Accounting Students), mathematical skills are influential over the accounting discipline

outperformance, i.e., the higher the mathematic knowledge, the better the accounting

performance. The authors also conclude that students previous academic caliber

strongly affect their performances in accounting courses and added that mathematic

and algebra skills had a strongly positive effect on minority accounting students. Their

model consists of variables which are related to students mathematic skills, college

grade point average, college admission test score, and gender. Among all the variables,

minority students performance in accounting is more likely to be related with

mathematic and algebra talents.

While on the other hand, Yunker et al. (2009) managed a pre-test of

mathematics, which entitled Assessment of Mathematical Skills for Students in

Principles of Accounting. They found that although each one of the math score

variables had a significant impact, the overall effect of mathematic skills and the

explanatory power of the regression equation did not grow, as a new math score was

added to the equation. They judged this finding and indicated that mathematics did play
 5

an important role in undergraduate accounting students better performance, but it was

not the only effective variable, there are some other influential variables, which can

affect the academic ability of accounting students.

The variables of the study, as presented on Figure 1, were composed of

independent, dependent and moderator with their respective indicators. The

independent variable is the mathematical skills of the students the indicators are:

Arithmetic which involves numbers and the basic arithmetical operations such as

addition, subtraction, multiplication or division. Percentages, a number or rate that is

expressed as a certain number of parts of something divided into parts. Proportion,

which is the relationship that exists between the size, number, or amount of two things

and Algebra, that uses numbers and letters that represent numbers. The dependent

variable is the accounting proficiency of the students that notes their academic

performance in their accounting subject. Its indicator is mock board pre-test result. The

moderator variable is gender.

 6

Independent Variable Dependent Variable

Mathematical skills Accounting

of Students Proficiency of the
Students
Arithmetic
Percentage Mock board
and Proportion result
Algebra

Moderator Variable

Gender

Figure 1. Conceptual Framework of the Study

 7

Significance of the study

This study is of vital importance for this will provide benefits to the following

groups or individuals:

UM Tagum Colleges Administration and Faculty. This study will be a big

support to the institution with its mission to provide a quality instruction to its students as

it will provide significant information that is useful in order to assist and give their

students the knowledge they needed to continue their goals and to become proficient in

their field of chosen course.

Students. Through this study, college students will be able to grasp appropriate

insights concerning their needed knowledge for them to become proficient of their

chosen field.

Parents and Family Members. The result of this study can help them

understand more how to prepare their children in becoming a college student in the

future, as to the skills they needed.

Researchers. The study shall provide significant information to further studies to

be conducted.

Definition of Terms

The following terms are defined for clarity and better understanding of the study.

Mathematical skills. Mathematical skills refer to the conceptual understanding

of numbers, their relationships, combinations, and operations (Copley, N. 2009). In this

study, it refers the ability of the students to answer the prepared questions correctly

without using a calculator or any other instruments.

 8

Accounting Proficiency. Accounting Proficiency can be defined as the ability to

apply knowledge appropriately without technical research or assistance (Richard

Chambers (2014). In this study, it refers to the ability of the students to answer the

mock-board examination from their accounting subjects accurately in a limited span of

time.
 9

Chapter 2

REVIEW OF RELATED LITERATURE

The researchers made a thorough exploration of the related literatures which are

connected to the concerns of this study. This section presents various articles and texts

from books, journals, internet and other information sources to provide a vivid picture

about the topic investigated.

Mathematics Knowledge & Skills refers to the conceptual understanding of

numbers, their relationships, combinations, and operations. Mathematics also includes

shapes and their structure; reasoning; measurement; classification; and patterns.

Because math is also about generalizations and abstractions, math skills during the

early years help children to connect ideas, develop logical and abstract thinking, and to

question, analyze, and understand the world around them (Copley, N. 2009).

Arithmetic is a branch of mathematics that deals with properties of the counting

(and also whole) numbers and fractions and the basic operations applied to these

numbers. As a matter of fact, as a noun in the above sense, the word is used quite

seldom. In the early grades, when numbers are the main object of study, the subject is

often designated as mathematics. The mathematics appellation sticks around until

much later when it paradoxically becomes Algebra I. The latter is usually associated

with the use of letters as place holders for generic or unknown numbers (Sherman and

Tymon, 1997).

Algebra is the branch of mathematics that deals with general statements of

relations, utilizing letters and other symbols to represent specific sets of numbers,
 10

values, vectors, etc., in the description of such relations. It is any of several algebraic

systems, especially a ring in which elements can be multiplied by real or complex

numbers (linear algebra) as well as by other elements of the ring. It is any special

system of notation adapted to the study of a special system of relationship.

Mathematical formulas help accountants, management personnel and lenders to

compare income, expenses, profits and debts to other companies in similar industries.

The formulas usually result in ratios or percentages that can be used to compare

companies with industry standards easily even though a large difference may exist

between the actual income and expenses of each company.

Sharlee (2008) stated that accounting is a very old subject and argued that the

word "account" comes from the Latin words ad and computer, which means to

reckon together. The word reckon means to count up, compute or calculate. It is

important to note here that although most accounting definitions do not specifically

mention the term mathematics, a perception of a strong relationship between

accounting and mathematics cannot be denied (Jackling & Calero 2006; Hartwell et al.

2005; Mitchell 1985; Parker 2000; Wong & Chia 1996). Nonetheless, most accounting

definitions state that accounting requires numerical and analytical skills which are also

integral elements in mathematics. In their study, Cohen and Hanno (1993) suggested

that students who chose not to major in accounting did so based on recommendations

and advice from people important to them, but more significantly, they perceived it to be

too number-oriented and boring. Jackling and Calero (2006) cited that accountants have

been typically Rkein referred to as number crunchers given that bookkeeping and

auditing work has emphasized or been associated with an emphasis upon numerical
 11

accuracy, routine recording and calculation methods, together with attention to detail

(Parker 2000). Yunker, et al. (2009) maintained that accounting as a discipline is

concerned with accurate numerical measurement of accurately defined operational

concepts. Researchers have also asserted that the negative views in accounting as a

profession are linked to poor numerical skills (Parker 2000). These numerical skills are

seen as essential for someone to be successful as an accountant (Parker 2000). Other

studies (Mitchell 1985) have also established a positive relationship between accounting

and mathematics, when he demonstrated that a possession of greater numerical ability

drives a better performance in accounting. Although they were more specific than

others, Wong and Chia (1996) indicated that a higher degree of proficiency in

mathematics is associated with a higher performance in financial accounting.

Students think that a person has to be good with numbers in order to do

accounting. For instance, it was concluded in the study conducted by Eskew and Faley

(1988) that university students success in accounting was attributed to spending more

study hours in mathematics and statistics. Other students have suggested that student

interest in mathematics plays an important role in driving them to accountancy.

The relationship between mathematics and accounting was attributed to the heavy

reliance on numbers in both. As a result, students as well as practitioners of accounting

should be comfortable with mathematics in general and numbers in particular (Yunker et

al. 2009). This was demonstrated in Pritchard et al.s study (2004), which suggested

students who major in accounting and finance have better computational and algebraic

skills than students in other business majors.

 12

Chapter 3

METHOD

This chapter contains the different parts of the research method. These are the

research design, research instrument, research subject, data gathering procedure and

the statistical treatment which were used in the analysis of data that will be gathered.

Research Design

This study used a correlational design: In a correlational design you simply

measure variables (without manipulating them) and then analyze the data to see

whether the variables are related. The statistical tools were used are those that

measure the strength and direction of the relationship (i.e. correlation coefficients). It is

much easier to establish a cause and effect relationships when you manipulate one of

the variables (i.e. the independent variable) but there are times when you cannot. If you

use a correlational design then you face the problems described in the previous lecture

for determining the nature of the cause and effect relationship.

This study provided information about the naturally occurring academic status of

BSAT students of UMTC.

Research Subject

The study conducted in Tagum City particularly in UM Tagum College. The

respondents of this study were the accounting technology students preferably the

second year of UM Tagum College for the school year 2014- 2015.
 13

There were eighty-two (82) female students and fifteen (15) male students. The

total number of respondents is ninety-seven (97) students. The researchers distributed

the questionnaire to the second year students who were currently enrolled for the

school year 2014-2015; the sampling method used was random sampling. These

students answered the patterned questionnaire.

 14

Table 1

Distribution of the Respondents

Gender

Year Level Total Female Male Total %

Population

2nd Year 240 82 15 97 40.42

 15

Research Instrument

The study employed a patterned questionnaire from the previous researcher April

Diane Abella (2014, unpublished). Questionnaires sharpen the solving ability of the

respondents without relying into calculators. This would test their thinking skills in

solving quickly and carefully every item in the questionnaire.

The questionnaire had only one part of which it consisted of twenty four (24)

items. Each question is based on the three independent variables indicators of the study

namely: arithmetic, percentage and proportion, and algebra. Choices are given in each

question and calculators are not allowed to use during our survey.

The mock-board examination was a teacher-made questionnaire. It is a two part

questionnaire. The first part composed of thirty (30) theory question items and the

second part composed of sixty (60) problem solving items. It is also composed of two or

more subject course depending on the year level of the student. The data were

gathered from the result of the latest mock-board examination taken from the program

heads office (PHO).

To determine the level of mathematical skills the following rating scale was used:

Range of Means Description Descriptive Meaning

81-100 Very High This means that mathematical skills is

Very good

61-80 High This means that the mathematical skills

is Good.

41-60 Average This means that the mathematical skills

is average.
 16

21-40 Low This means that the mathematical skills

is poor .

0-20 Very Low This means that the mathematical skills

is very poor.

For the level of accounting proficiency of accounting students, the following

parameter limits were adapted:

Range of Means Description Descriptive Meaning

68.75-100 High This means that accounting students has

passed the examination.

20 68.75 Low This means that the accounting student

has failed the examination

Data Gathering

In collecting the needed data, the following questions were undertaken:

Seeking permission to conduct the study. A written letter was given by the researchers

to the Dean of College to conduct the study and to distribute the questionnaires. With

the approved letter by the Dean, the researchers gave the letter to the registrar.

The questionnaires were validated by the panel members. After the

questionnaires were validated, the researchers personally distributed the questionnaires

to the respondents. Data gathered were extracted from the questionnaires and were

classified, organized and tabulated accordingly.

Statistical Treatment of Data

The answers to the items of the questionnaires were tallied and recorded the

following were tools used for the treatment of data.

 17

Mean. This was used to determine the level of mathematical skills and

accounting proficiency of accounting students.

t- test. This was used to determine the difference of accounting proficiency of

accounting students when grouped according to gender.

Pearson- r. This was used to determine the significance of the relationship

between mathematical skills and accounting proficiency of accounting students.

 18

Chapter 4

PRESENTATION AND ANALYSIS OF FINDINGS

Presented in this chapter are the findings of the study. Presentation of findings is

based on the problems raised in the previous section of the study and the statistical

analysis of the gathered data. Presentations of findings are done both in tabular and

textual forms.

Level of Mathematical Skills

Presented in the Table 2 are the data on students mathematical skills in terms of

arithmetic, percentage and proportions and algebra.

The posted indicators of mathematical skills are as follows: arithmetic got a mean

percentage of correct answer of 63.09 with a high descriptive equivalent and

percentage and proportions got a mean percentage of correct answer of 73.88 with a

high descriptive equivalent and algebra got a mean percentage of correct answer of

56.70 with an average descriptive.

The overall mean percentage of correct score is 65.81, this is described as high.

It means that the mathematical skills of accounting students are good.

Level of Accounting Proficiency

Presented in Table 3 are the data on accounting proficiency of accounting

students in terms of grades of mock board examination result which consist of four

subject course of the financial accounting topics.

The overall mean is 70.06 with a high descriptive equivalent. It means that

accounting students had passed the accounting proficiency examination.

 19

Table 2

Level of Mathematical Skills of Accounting Students

Indicators Mean Percentage Standard Description

of Correct Deviation

Answer

Arithmetic 63.09 27.3 High

Percentages 73.88 29.62 High

and Proportions

Algebra 56.70 24.95 Average

Overall 65.81 25.0 High

Legend: 81-100 Very High

61-80 High

41-60 Average

21-40 Low

0-20 Very Low

 20

Table 3

Level of Accounting Proficiency of Accounting Students

Indicator Mean Description

Mock Board Grade 70.06 High

Legend: 68.75 100 High

20 - 68.74 Low
 21

Significant Difference on the level of Accounting

Proficiency of Accounting Students when analyzed
by gender

Table 4 reflects the data on the significant difference on the accounting

proficiency when respondents are analyzed according to their gender. The posted

gender of the accounting students are as follows: the Male students obtained the mean

score of 69.76 and SD value of 8.32; the female students obtained a mean score of

70.19 and SD value of 9.05.

Shown from the table is the computed t-value of 0.19 with the corresponding

p-value of 0.853. To test if there was a significant difference in the level of mathematical

skills and accounting proficiency when analyzed by gender the 0.05 level of significance

was used by researchers. Since that the p-value is greater than the 0.05 level of

significance, therefore, the null hypothesis which states that there is no significant

difference in the level of accounting proficiency not rejected.

This means that the level of accounting proficiency of accounting students when

analyzed by gender do not have a significant bearing. Therefore, gender of students

has no impact or difference as to the accounting proficiency of Accounting student.

Thus, gender can never be a basis in determining the level of accounting proficiency of

an accounting student.

Okafor and Egbon (2011) examined two accounting courses grades of first year

university students in Nigeria and concluded that there was no significant difference

between academic performance of male and female. They however found that males

mean performance in both courses was higher than that of their female counterparts.
 22

Table 4

Significant Difference of Accounting Proficiency according to Gender

Gender Mean SD t-value p-value Decision

= 0.05

Male 69.76 8.32

Female 70.19 9.05

0.19 0.853 Ho is not

Rejected
 23

Relationship between Mathematical Skills and

Accounting Proficiency of Accounting Students

Table 5 reflects the relationship between the mathematical skills and accounting

proficiency of accounting students. Mathematical Skills got a mean score of 65.81 and

SD value of 25.01 while Accounting Proficiency got a mean score of 70.06 and SD

value of 8.89.

Shown from the table is the computed r-value of -0.003 with the corresponding p-

value of 0.979. Since that the p-value is greater than the 0.05 level of significance,

therefore, the null analysis which states that there is no significant relationship between

the mathematical skills and accounting proficiency of accounting students is not

rejected.

Anent, mathematical skill is not the basis for a student to be proficient in the field

of accounting. Perhaps, Burdick and Schwartz (1982) did not consider mathematics and

algebra as significant explanatory variables for accounting students outperformance.

Yunker et al. (2009) managed a pre-test of mathematics, which was divided into

different sections with each involving certain questions. They tested the effects of

different areas in mathematics, such as the proportions on accounting skills as well as

the overall effect of it on the undergraduate accounting students performance. They

found that although each one of the math score variables had a significant impact, the

overall effect of mathematic skills and the explanatory power of the regression equation

did not grow, as a new math score was added to the equation. They judged this finding

and indicated that mathematics did play an important role in undergraduate accounting

students better performance, but it was not the only effective variable. There are some

other influential variables, which can affect the academic ability of accounting students.
 24

Table 5

Relationship between Mathematical Skills and Accounting Proficiency of

Accounting Students

Variables Mean SD r-value p-value Decision

= 0.05

Mathematical 65.81 25.01

Skills

Accounting 70.06 8.89

Proficiency

-0.003 0.979 Ho is not

rejected
 25

Chapter 5

SUMMARY, CONCLUSIONS AND RECOMMENDATIONS

This chapter reveals the sum of the findings, conclusions and recommendation

based on the results of the gathered data.

Summary of Findings

The main purpose of the study was to find out if mathematical skills and

accounting proficiency of accounting students of UM Tagum College has a significant

relationship. The respondents of the study were the second year students who took the

mock board examination of the previous school year.

The study made use of patterned questionnaire to determine the students level

of mathematical skills and a mock board examination grade to determine their

accounting proficiency.

The result of the study indicated the following findings:

The level of mathematical skills of accounting students in terms of arithmetic got

a mean percentage of correct answer of 63.09 with a high descriptive equivalent,

followed by percentages and proportions that has a mean percentage of correct answer

of 73.88 with a high descriptive equivalent and algebra got a mean percentage of

correct answer of 56.70 with an average descriptive equivalent. The overall mean level

of the level of mathematical skills was 65.81, with a high descriptive equivalent.

On the other hand, the level of accounting proficiency in terms of mock board

grade got a mean score of 70.06 with a high descriptive equivalent.

 26

The obtained mean of the male students was 69.76 and the female students

obtained 70.19. The computed t-value was 0.19 with the computed p-value of 0.853.

This resulted not to reject the hypothesis. Thus, the level of accounting proficiency when

respondents were grouped according to their gender has no significant difference.

Furthermore, the obtained mean of the mathematical skills was 65.81 with an SD

value of 25.01; while the accounting proficiency obtained a mean score of 70.06 with an

SD of 8.89. The computed r- value was -0.003. The p- value was 0.979 at 0.05 level of

significance. Hence, the yield results not to reject the null hypothesis. Thus, there is no

significant relationship between the mathematical skills and accounting proficiency of

accounting students.

Conclusions

Based on the findings of the study, the following conclusions are drawn:

1. Both the mathematical skills and accounting proficiency of accounting students in

UM Tagum College are high.

2. There is no significant relationship between mathematical skills and accounting

proficiency of accounting students in UM Tagum College.

3. The level of accounting proficiency of accounting students does not have a

significant difference when grouped according to their gender.

 27

Recommendations

Based on the findings and conclusions of the study, the following

recommendations were drawn

1. Even if there is no significant difference between mathematical skills and

accounting proficiency, it is recommended that accountancy students will maintain or

better improve their mathematical skills because it is useful and important to our lives

2. Since there is no significant relationship between mathematical skills and

accounting proficiency, it recommended that the wrong implication should be eliminated

from the minds of students so that students who aspired to enroll in accountancy but are

afraid because of low mathematics performance will be given a chance to enroll in such

course.
 28

REFERENCES

Burdick, R., and Schwartz, B. N. (1982). Predicting grade performance for intermediate
accounting. Delta Pi Epsilon Journal 24,( 3),117.

Chambers, R. (2014). The institute of internal Auditors and Author :Lessons Learned on
the Audit Trail. The Institute of Internal Auditors.

Cohen, J. and Hanno, D. (1993). An analysis of the underlying constructs affecting the
choice of accounting as a major. Issues in Accounting Education, 8(2), 219- 238.

Copley, N. (2009). Mathematics knowledge and skills. Math in the early years 2nd ed.
Washngton D.C. Retrieved on June 2015.

Senajon E.T et al (2010). Trends and pattern of Students performance in the science
and mathematics. SY 2004-2005: Towards EACs Policy Reforms. Emilio
Aguinaldo College Research Bulletin, 8(1),10-23.

Eskew, R.K. and Faley, R.H. (1988). Some determinants of student performance in the
first college-level financial accounting course. The Accounting Review, 63 (1),
137-47.

Gholamreza, Z., Pour, J., Alireza, S.,and Mojtabi, B. (2012). The relationship between
mathematics excellency and efficiency of accounting students. Journal of Modern
Accounting and Auditing 8 (10),pp.1419-1427. ISSN 1548-6583.

Hartwell, C.L., Lightle, S.S. and Maxwell B. (2005). High school students perceptions
of accounting. The CPA Journal, 75(1), 62, New York.

Jackling, B. and Calero, C. (2006). Influences on undergraduate students intentions to

become qualified accountants: Evidence from Australia, Accounting Education:
an International Journal, Vol. 15, No. 4, pp. 419438.

Lombardi, L. and Clayton, B.M. (2009). The path less travelled: Indigenous Australians
and the accounting profession. Interdisciplinary Perspectives on Accounting
Conference, Innsbruck, Austria.

Lovesy, H. and Fraser C. (1999). The money story. Alice Springs.

Lowe, D.R. and Simons, K. (1997). Factors influencing choice of business majors
some additional evidence: a research note. Accounting Education: 6(1), 39-45.

Malipot, R. M. (2009). The mathematical proficiency of students. Retrieved from

https://essays.pw/essay/outside-school-real-life-problems-education-essay-
100875. Retrieved on March 2015.
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Mauldin, S, Crain, J.L. and Mounce, P.H. (2000). The accounting principles instructors
influence on students decision to major in accounting. Journal of Education for
Business, 75(3), 142148.

Mitchell, F. (1985). School accounting qualification and student performance in a first

level university accounting examination. Accounting and Business Research, 15
(58), 81-6.

Okafor, C.A. and Egbon, O. (2011). Academic performance of male versus female
undergraduate accounting student: Evidence from Nigeria. Higher Education
Studies,1(1),9.

Parker, L.D. ( 2000). Goodbye, Number Cruncher. Australian CPA, 70(2), 5052.

Pritchard, R.E., Potter, C.G. and Saccucci, S.M . (2004). The Selection of a business
major: Elements Influencing Student Choice and Implications for Outcomes
Assessment, Journal of education for Business, 79 (3), 152-156. 4

Rkein, H. and Norris G. (2010). Indigenous students study choice: Why Not
Accounting? BAA accounting Education SIG annual conference, Dublin.

Sharlee,R. ( 2008). The impact of mathematics on indigenous students decision to

studyaccounting.

Sherman, W.R. and Tymon, W.G. (1997). Empowering accountants. National Public
Accountant (March/April): 40-43.

Wong, D.S.N and Chia, Y. (1996). English language, mathematics and first-year
financial accounting performance: a research note. Accounting Education, 5 (2),
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Yunker, P.J., Yunker, J.A., and Krull, G.W. (2009). The influence of Mathematics Ability
on Performance in Principle of Accounting. The Accounting Educators Journal
19 (2009).
 30

Appendix A

Letter of Request for Total Population of Respondents

February 22, 2016

MS. CRESENCIA P. SARDIDO

The Registrar
UM Tagum College

Dear Maam,

Greetings!

The undersigned are BSAT Students, who were currently working on their research
entitled Mathematical Skills and Accounting Proficiency of Accounting Students in UM
Tagum College.

Anent, they would like to seek assistance from your good office to request a copy of the
total population of Second Year Students of the S.Y 2014-2015 2nd Semester.

We are hoping for your approval on this request.

Very truly yours,

(SGD) RONALD C. BOYLES

(SGD) BELEN L. CUBAY

(SGD) HONEY KRIS T. OMILA

Researchers

Noted by:

(SGD) NOEL T. CASOCOT Ed. D

Adviser
 31

Questionnaire

ASSESSMENT OF MATHEMATICS SKILLS for Students in ACCOUNTANCY

Name: _____________________________________________________ Sex: ________

Instructions. Circle the correct response for each question. Calculators may not be used. Do all
scratch work on the test sheet.

1. 122,302 + 652,365 = _____

a. 774,607 c. 774,667
b. 775,667 d. 775,607
2. 1/5 + 2/25 + 6/50 = _____ Express the answer as a decimal.
a. 0.40 c. 0.1125
b. 0.04 d. 1.125
3. If 4x 4 = 20, then x = _____
a. 4 c. 5
b. 6 d. 7
4. 861,365 241,211 = ______
a. 620,156 c. 620,154
b. 620,146 d. 620,254
5. Convert the decimal number 0.257 into a percent. The result is _____.
a. 2.57% c. 257%
b. 0.257% d. 25.7%
6. The formula for calculating sales tax is S = A x r, where:
S is the sales tax
A is the cost of the product
r is the sales-tax rate
If a television costs $500 and the sales tax is $25, what is the local sales-tax rate in
percentage terms?
a. 5% c. 0.02%
b. 20% d. 0.05%
7. The cost of a long-distance phone call is 15 cents for the first minute, and then 3 cents per
minute for every additional minute. How many cents would a 24 minute phone call cost?
a. 84 c. 72
b. 360 d. 45
8. By the end of the year, the population of Galesburg is expected to increase 2% from the
current population of 45,000. If this prediction is accurate, what would be its new population
at the end of the year?
a. 54,000 c. 90,000
b. 45,900 d. 45,090
9. If 2 less than 3 times a certain number is the same as 4 more than the product of 5 and 3,
what is the number?
a. 4 c. 7
b. 8 d. 11
10. 56.7 x 3.1 = _____
a. 17.577 b. 175.77
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c. 1,757.7 d. 1.7577
11. Last year Jakes salary was $58,000. At the end of the year he received a 10 percent
increase in salary. What is his salary this year?
a. $638,000 c. $116,000
b. $58,580 d. $63,800
12. If x = 2, then 3x2 5x 6 = _____
a. 16 b. -10 c. -8 d. 8
13. 1575 25 = _____
a. 75 b. 60 c. 63 d. 73
14. XYZ companys profits this year are $2,500,000. Its profit rate on sales (in ratio terms) is
0.10. What are its s0ales this year?
a. 250,000 c. 2,500,000
b. 25,000,00 d. 250,000,000
15. If x = 2, then (x + 3)(x 3)
=?
5
a. 1 b. -1 c. 1/5 d. -1/5
16. (350-200/15) 6 = ______
a. 2,020 b. 342.67 c. 20 d. 60
17. If 50 is 20 percent of x, then x = _____
a. 250 b. 10 c. 1000 d. 40
18. If 2x + 3y =14 and x y = 2 , then x = ? and y = ?
a. x = 2, y = 0 c. x = 4, y = 2
b. x = 0, y = 2 d. x = 2, y = 4
19. If Janice has 12 quarters, 3 dimes, 6 nickels and 7 pennies, how much money does she
have?
a. $4.56 c. $3.67
b. $45.6 d. $36.7
20. Take 62 percent of $12,000. The result is: _____
a. 4,560 c. 74,400
b. 7,440 d. 45,600
21. What are the two roots of x 2- 5x + 6 = 0?
(i.e., factor this expression) x1 = _____ x2 = _____
a. x1= 2 , x2 = 3 c. x1= -2 , x2 = -3
b. x1= 3 , x2 = 2 d. x1= -2 , x2 = -3

22. On the first of January the local bank agrees to lend you $20,000 for college tuition, room,
and board. They charge you 6% interest per year payable on a monthly basis. How much
interest must you pay at the end of January?
a. 12,000
b. 1,200
c. 2,400
d. 240
23. A fruit basket contains x apples and y oranges. There are 6 more oranges than there are
apples. Jack and Jill decide to split the fruit equally. Each of them gets 13 pieces of fruit.
How many apples and oranges were there in the fruit basket?
a. 16 oranges, 10 apples
b. 10 apples, 16 oranges
c. 14 oranges, 12 apples
d. 12 oranges, 14 apples