RELATIONSHIP OF STUDENT’S ACADEMIC PERFORMANCE ON SELECTED BSA COURSES TO THE CPA LICENSURE EXAMINATION RATINGS
PUBLISHED IN AD SAPIENTIAM VOLUME VIII 2013, COPYRIGHT: ISSN 2012-290X
TERESITA G. GAYAS
ABSTRACT
This study investigated the relationship between the BSA student’s academic performance on selected courses which included English, Mathematics, Basic Accounting, Financial Accounting and ITech. The study also correlated the student’s general weighted average in English, Mathematics, Basic Accounting, Financial Accounting and ITech as independent variables and the CPA examination Rating as dependent variable. In order to determine the relationship between the five courses under investigation, Pearson r was calculated and to determine which of the five BSA courses have predictive value on the CPA examination ratings, multiple regression analysis was used. The findings showed that a total of 65 BS Accountancy graduates took the CPA Licensure examination for the period October 2002 to October 2007. Out of the 65 examinees, 46 graduates or 70.8% took the examination in the same year of graduation and 34 graduates or 52.3% passed the examination on their first take. Most graduates take the examination immediately after graduation and after the undergoing a 5-month review program but only a little more than half of the examinees are ready to take the CPA board exam, as can be seen in the school’s performance in the board examination. Results indicated a significant relationship between the students’ academic performance in English, Mathematics, Basic Accounting, Financial Accounting and ITech courses, with the English course showing a strong positive correlation with all the other courses. Furthermore, the findings revealed that among the five selected courses, only Financial Accounting is a predictor of the student’s’ board examination rating with a p value of .001, interpreted as statistically having significant contribution to the prediction of the CPA Board rating. It is interesting to note that for every 1.034 grade point increase in financial accounting, the CPA board rating is most likely to increase also.