administration but more importantly to the students.

Most of
1.Grade retention is an overlooked concern in school,
especially for students who are struggling with their studies
and tend to repeat another school year.
The Philippine Association of Psychologists and Counselors in
a study noted that retention is emotionally devastating for
children. Of course, all students need to learn to be
accountable. Retention, however, seems to lead them to
believe they are incompetent and incapable. In the same study
of sixth graders’ perceptions, for example, students reported
that grade retention was as stressful as the loss of a parent
and going blind.
To help those struggling with their studies, the study
recommends not to ignore a child in trouble. Whether the topic
is homework, friendships, or daily curriculum, the teacher
should not hesitate to ask questions and offer help to the
student.
Working closely with teachers, the parents could inquire about
the child’s learning style, strengths and weaknesses. What
special supports, extensions and adjustments can the school
provide to meet those needs? When parents, teachers, and
school specialists work together, everyone wins and children
stay with their peers, learn what they need to learn, and can
grow up healthy and whole.
-Sun.Star Pampanga 27 Aug 2015 LORENA
D. YUSI The author is Teacher III at San Antonio Elementary
School, Guagua West District
the schools are implementing a cut-
off grade for accountancy students most especially in their
accounting subjects to sustain their
enthusiasm in producing accountants in the licensure exam.
These literatures are very important
to the researcher’s point of view specifically in the conduct of
his study for this would serve as
guide in actually directing the study.
-(Salon, 2003).
3.Boone et al. (2004) and Johnson (2003) stated that the purpose of
the CPA exam is to certify that person who becomes a CPA has the
requisite knowledge and skills necessary to protect the public interest.
In addition, S n yd e r ( 2 0 0 4 ) m e n t i o n e d t h a t f rom a firm
perspective, the CPA exam acts as a form of quality control in the
hiring, retention, and promotion of employees.
Further, results show that for the year 2011 to 2013, there were more
first-time takers who passed the board exams. It was during this
period when the College of Business and Accountancy started the
implemented of the retention policy on Bachelor of Science in
Accountancy.

2.The admission and retention policies of any schools for that

matter is also an important factor in
determining where and what course would really fit to the
students. In fact, according to
Middaugh (1994), a number of key planning questions about
admission and retention can be
addressed through an effective enrollment management.
Similarly, Dolence (2005) also said that,
it is useful to know where students are obtaining information
about the college whether the
source is significant, and whether the information is favorable
and unfavorable. Thus, to
determine at to where an institution wishes to go with its
admission, retention, graduation
policies and the likes, a clear understanding of its position with
the market place is essential. For
instance, schools might not have students who are really
classified under the honor’s class or
above average, the school might employ an open admission
but selective retention as in the case
specifically of Capitol University. In other words, the target
market is the determining factor for
the school to plan and implement the admission and retention
plan. What is important is that, the
admission and retention should be very clear not only to
faculty, non-teaching staff, and