Undergraduate thesis.

This research study aimed to determine accounting-related hard skills acquired by the 1st year students taking up Bachelor of Science in Accountancy at Olivarez College, who are also ABM graduates from private and public schools, and to assess if there are differences in their capabilities. The researchers utilized a mixed-method research design to gather necessary data. Thirty 1st year students were surveyed using researcher-made questionnaires. Statistical treatments used were frequency and percentage for the school where the respondents graduated from, weighted means to determine the level of capabilities for each hard skill given, normality testing to determine if the data follows a normal distribution, and t-test for the test of hypothesis between the hard skills and demographic profile. Qualitative data indicated that students demonstrated a moderate level of competency regarding the Accounting Cycle, Statement of Financial Statements. However, they showed the least proficiency in the Statement of Other Comprehensive Income. However, the qualitative results revealed that students have difficulty reversing entries, overhead cost, par value, accounts under the comprehensive income, liquidity, and profitability. In addition, most participants also struggled with calculating working capital, earnings before tac, and the current ratio., The suggested output, an edited curriculum of the Fundamentals of Accounting, Business, and Management 1 and 2, initially released by DepEd, seeks to address the identified learning gaps based on the research findings. This modified curriculum highlights specific areas where students commonly encounter challenges, ensuring a more targeted and efficient approach to teaching. The curriculum will serve as a guide for senior high school instructors to meet the learning needs of the students and align with contemporary academic and industry demands.