Passing Performance In The Philippines

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INTRODUCTION The effectiveness of the school programs is often determined by the graduates it produces. Likewise, the quality of graduates produced by an institution is measured by their performance in board examinations. This performance based on the percentage of passing in the licensure examination serves as an intrument that gauges the quality of education they acquired in a particular schoo. The performance of the graduates in licensure examination is a positive measure of the quality and standard of education a particular school provides. A source of prestige of an educational institution is the quality of its graduates. It is an indicator of the kind of educational training and learning they were provided by their school (Basaen, Bejar…show more content…
With this memorandum, accountancy schools had to closely monitor the overall passing performance of their BSA graduates and that the overall rating should not fall below the national passing rating, else the school shall be given a warning or shall cease to exist. Del Mundo and Reforzar (2007) state that a less-than-five percent pass-rate, as determined by the Board of Accountancy and the Commission on Higher Education, is already a danger signal for an accountancy school to begin sharpening its accountancy program. Worst, four-zero-rate might bring the program to an embarrassing closure. The difficulty of the Philippine Certified Accountant examination could be attributed to its content. It composes of seven subjects, namely Theory of Accounts, Business Law and Taxation, Management Services, Auditing Theory, Auditing Practice, Practical Accounting Problem 1 and Practical Accounting Problem II (RA 9298, section…show more content…
Initially, it was conducted in-house. Later, as part of continuing improvement of the program and to strengthen the review program, APC signed a MOA with a Review School partner that handles INTEGRA. Pre-board examinations are given where the examinations simulate actual board methods and standards, following the zero transmutation. The results of the licensure CPA examination would test the effectiveness of this program. In addition, independent local and international accreditors also need to determine how well an institution deals with its accountancy program. Going up the level of accreditation would mean consistently less casualties in the licensure examinations and higher passing percentage. The Bachelor of Science in Accountancy program of Asia Pacific College started in June 2005 and began fielding its graduates in the CPA Licensure examination by October

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