Correlation of the board subjects between the academic grades and CPA licensure examination rating of the Pamantasan ng Lungsod ng Maynila board takers - Alico, Apryl P., Araullo, Lois Clare L; Espina, Jan Marion, Liwnag, Florence and Ricohermoso, Rea Mae M. (. ., 2018)
ABSTRACT: Valencia (2012) said that the great formula of passing the CPA Board Exam is consistency, preparation and attitude. Through the purpose of this study to determine the predominant level of academic performance of the PLM CPA Licensure Examination takers for each of the board subjects in their academic grades and to know its significant relationship to their board performance, the researchers utilized the correlational method wherein secondary data gathered were evaluated. Simple random sampling resulting to 159 sample was used in assessing the representation from the whole population of 263 PLM board takers. The results show that the board takers have very satisfactory level in the subjects Financial Accounting and Reporting (FAR), Advanced Financial Accounting and Reporting (AFAR), Management Advisory Services (MAS) and Business Law and Taxation (BLT) with only satisfactory level in Auditing (AUD), Further, the board rating of the takers used to measure their board performance, revealed that in all of the subjects in the board, they performed poorly. Moreover, the results identified that significant relationship exists between the academic performance of the PLM CPA Licensure Examination takers and their board performance in the subjects FAR, AFAR, and BLT with negative and weak correlation implying that as the academic performance increases, board performance decreases, vice versa. However, in the board subjects AUD and MAS, no significant relationship exists between the takers academic and board performance that can be understood that changes in academic grading has no effect at all in the board performance of the takers. Therefore, the researchers recommended that the BS Accountancy students of PLM as well as the College administrators, take into account the importance of the academic performance to successfully prepare themselves for the Board Examination.
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Keywords: academic writing