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Mac Anthony

on 13 October 2014

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1. There are no common problems among accountancy students on why they fail their accounting subjects.

2. Retention policy of an accountancy student is very important in order for them to become a Certified Public Accountant.

1. What are the common problems why accountancy students fail to pass their accounting subjects?

2. What are the advantages and disadvantages of having a retention policy?

3. What retention preparedness program is being used to help accounting students pass their major subjects?

Statement of the Problem
For student to strive harder to be able to know whether they are fit in the program or not.
For accounting instructors to know on what are the students’ perspective on having a retention policy.
For Administrators to have an idea on creating a program in the preparation/preparedness for retention policy to all accountancy students.

These are some schools who also implement the Retention Policy among Accountancy Students:
Review Related Literature
The descriptive normative method of research was used with the questionnaire-checklist. Descriptive research, according to James P. Key of Oklahoma State University, obtains information concerning the current status of the phenomena to describe “what exists” with respect to variables or conditions in a situation which involves range from the survey which describes the status quo, the correlation study which investigates the relationship between variables to developmental studies.
What is Retention policy?
set of guidelines in which a certain school follows a minimum grade for accountancy students in order for them to advance to the next level.
it is like the survival of the fittest
It requires a lot of focus and determination, which other students in the course failed to give.
University of Santo Tomas.
Ateneo de Zamboanga
De La Salle University

With the help of implementing retention policies their objective is to produce topnotchers and high percentage in passing the CPA Board Examination
The respondents of this study were fifty (50) students who are currently enrolled at Northwestern University taking up BS Accountancy. These fifty (50) students were dissected into four groups which are ten (10) students from the freshman, ten (10) students from the second year, ten (10) students from the third year and twenty (20) students from the fourth year.

The very common problem on why accounting students fail to pass their accounting subjects is, the students lacks focus and determination in which it accumulated forty percent (40%) of the total respondents. Second common problem is their Learning Environment which is thirty-one percent (31%), followed by the social networking sites which is twenty-six percent (26%) and lastly is students are not interested with the course which is three percent (3%) of the total population size.
Common Problems why Accountng Students Fail to Pass their Major Subjects
Weakness of an Accountancy Student in terms of Accounting Subjects
Accountancy students had their own weakness/problem specifically a subject that they are hard up in passing and which they will face also in their upcoming board exams especially the fourth year students. For them their weakness is the Advanced Accounting Vols.1-3, in which it garnered thirty-eight percent (38%), next is Income Taxation, accumulated twenty three percent (23%) then the Financial Accounting Vols. 1-3 with a total of twenty one percent (21%) and lastly is the Management Advisory Services (consist of Management Accounting, Cost Accounting and Management Consultancy) with a percentage of eighteen percent (18%).
In the fifth figure represents the students on how many days/weeks do they allot their time in reviewing for their major exams in accounting. As a result of the survey, three days before the exams garnered the highest percentage of the total population size of the survey which is thirty six percent (36%), and next one are the night before the exams and one week before the exams both thirty two percent (32%) and lastly, two weeks before the exams has no percentage allotted.
Preparation of the Students on their Exams
Advantages of having Retention Policy
The fifty accountancy students were also asked on what they think are the advantages of having retention policy at Northwestern University. As a result, the major advantage of having a retention policy is to remind students to be more serious in passing their major subjects with a percentage of thirty four percent (34%). Next is to have an outstanding school performance for the CPA Board Exam with thirty two percent (32%), then to check whether the students are really fit for the program with twenty two percent (22%) and lastly to check whether the students gained something in mind during the semester with a percentage of twelve percent (12%).
Disadvantages were also asked to the students on having a retention policy on the primary disadvantage is the tendency to be disqualified in the Accountancy Program with fifty one percent (51%), second is frustration in having a low grade with forty percent (40%) then, no time for self with nine percent (9%) and other disadvantages garnered nothing.
Disadvantages of having Retention Policy
Since the Accountancy Department is administering the retention policy at the end of each semester, the researchers also ask the respondents on what possible actions are they going to do if they will be disqualified in the Accountancy program. The action who got the highest percentage is to transfer to another school who accepts transferee which is forty three percent (43%). Followed by shifting to another business related course with forty percent (40%), next is they will become frustrated and not to continue to study anymore with a percentage of twelve percent (12%) and lastly is to stop for some semester to have at least a break with only five percent (5%).
Possible Action when Disqualified in the program
To at least help those accountancy students and the aspirants, the researchers gathered data on what possible actions/tips in order for them to pass their accounting subjects especially the lower years/aspirants. The researchers some up with a thirty six percent (36%) and that is to minimize/avoid any interruptions while studying their lessons (e.g. social networking sites, watching television, texting). Second one is the 45 -15 rule in reviewing (for every one hour, forty five minutes must be allotted for reviewing and the last fifteen minutes must be for a short break) with a percentage of twenty nine percent (29%) and third one is advance reading/reviewing on some lessons to become updated during lectures and some updates or revision on different accounting standards with twenty one percent (21%) and lastly with eleven percent (11%) is having a tutorial to the lower years by providing them lecture copies on lessons already tackled.
Effectiveness of Retention Policy in Northwestern University
To sum up all, the researchers also ask the students on how they will rate the implementation of retention policy among accountancy students of Northwestern University as 10 as the highest and 1 as the lowest. Fourteen percent (14%) each were allotted to those who rated 7 and 8. Next is for 10 which is eighteen percent (18%). Then for 5 and 9 both are ten percent (10%) and lastly for rating 1 – 4 got no percentage.
The findings of the study revealed the following:

1. The very common problem on why most accountancy students fail to pass their major subjects is because the students lack focus and determination.
2. The weakness of an accountancy students when accounting subjects were talk about is Advanced Accounting Volumes 1 – 3.
3. Accountancy students prefer to study/review three days before their major examinations in their major subjects.
4. The primary advantage of having a retention policy among accountancy students of Northwestern University is to remind the students to become more serious in taking the course in order for them to pass the program/
5. Also, the disadvantage of having a retention policy is that there is a tendency that the students will be disqualified in the Accountancy program.
6. Transferring to another school which accepts transferees is the possible action if the students of Northwestern University are disqualified in the accountancy program.
7. Minimizing/Avoiding any interruptions ( social networking sites, television, texting) while studying/reviewing the lessons is the primary tool in order that accountancy students/aspiring accountancy students will not fail their major subjects.
8. To sum up all, 7 – 8 is the rate given on how effective the retention policy among accountancy students of Northwestern University is.


Based on the findings, the following conclusions are drawn:
1. Having a retention policy among accountancy students will affect a person, either physically or emotionally.
2. Having this policy has the possibility that an accountancy student will not be able to focus well on his/her studies because of the possible problems that may happen to him/her.
3. Retention policy is very important to all accountancy students in becoming a Certified Public Accountant. Because having this policy will help you in preparation for your battle in the real world and even in the preparation for the upcoming board examination especially to those graduating students.
4. Being an accountancy student is not just easy as it seems. It requires a lot of time for you to focus and to be more determined not just in passing the different accounting subjects but also in order to attain your goal in life, the three letters that will be attached right after your last name.


In the light of the findings and conclusions of the study, the following recommendations are given:
1. Accountancy students must be more focused and determined in order for them to attain their goal in life.
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