CHAPTER 3

SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATIONS

SUMMARY
The primary objective of this study was aimed to evaluate the
effectiveness of Qualifying Examinations provided to BS Accountancy Students
in the University of San Jose - Recoletos. Specifically, the following questions
were answered:
1. Is there a direct relationship between the passing rate of the qualifying
exams and the rate of Pre-Board Exam Passers?
2. Is passing the qualifying exam a guarantee in passing the pre-board
examination?
3. Is the qualifying examination effective in preparing the students for the
pre-board examination?
4. Is the qualifying examination a significant factor in passing the preboard exam?
5. What other proposals and recommendations can be given in the light
of the findings?
FINDINGS
Based on the results of the data gathered, the proponents came up with the
following findings:
1. There is greater degree of percentage that the qualifying examination is
more effective based on the students increase in motivation, change in
more effective study habit and other qualitative factors.

2. Most students agreed that there is a positive effect in taking and preparing
for the qualifying examination because this has been an aid for them in
retaining several topics and refreshes their learning which were helpful
especially when theyve reached the Integrated Level.
3. There is a great number of students performance that entails that the
qualifying exam has an indirect and lesser impact in passing the pre-board
exam that was shown in the regression analysis in preceding pages.
4. Findings revealed that the students performance in qualifying exam does
not perceived its performance in pre-board exam because of factors that is
not within the scope of the study which includes factors which cannot be
measured in numerical figures.
5. In our interview conducted with the students who already took the
qualifying exam and the pre-board exam, we figured out that the common
reasons why majority of the students agreed that qualifying exam were
effective are because of the following:
a. The qualifying exam has immune them the required pressure they
need to study and review for the exam.
b. They believe that the qualifying exam prepare them in succeeding
years that immune them the pressure and drive they need to pass
the eight (8) subjects.
c. It allows retention of the several topics and refreshes their learning
which are helpful especially upon reaching the Integrated Level.

d. The qualifying exam results would depend from the examiner who
will give the exam which has different level of difficulty that would
hasten their ability to answer the exam more appropriately.
6. Following the result of the interview conducted, most of the respondents
said that there has been no direct relationship between with their
qualifying examinations scores and the pre-board results. However, the
qualifying examination has indirectly affected them positively, not only
improve their skills in solving accounting problems but also helped in
strengthening their physical and mental ability.

CONCLUSIONS
From the findings of the study, it can be inferred that the results of the
qualifying examination has indirect and positive relationship with a minimal
significance in the results of the respondents preliminary examination board
results. Although there is only less relationship between the two factors, the
qualifying examination still has a positive implication on students. Therefore,
conducting qualifying examinations is effective on the students qualitative factors
such as their study habits and increased motivation. However, factors other than
the aforementioned assessment have influenced the results of the pre-board
exam.
RECOMMENDATIONS
Based on the findings, the researchers recommend that the department
should give the students ample time to study the coverage for the qualifying

examinations before they take the said examination. The time period given to the
examinees, considering that they have to take their summer classes and take the
qualifying examinations right after the final exams, is not sufficient for them to
study the said examination. Students should be given at most two weeks to study
for their qualifying exams because it determines their fate in the degree program
whether they can proceed or not. The researchers also recommend that
adjustments should not be made because students will be more relaxed in taking
the qualifying examinations knowing that there will be such. This is also to train
the examinees in the preparation for taking future examinations such as the preboard and eventually the CPA Board Examination.