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Published in
Academic Frontiers
Development of a Review Material for TESDA Bookkeeping National Certificate (NC) III Assessment: A Readiness Initiative for ABM Grade 12 Students
Academic Frontiers, 2(6), 411-427, ISSN: 3082-4400, 2026.
Recommended Citation:
Macatol, D. F., & Villamor, L. I. N. (2026). Development of a Review Material for TESDA Bookkeeping National Certificate (NC) III Assessment: A Readiness Initiative for ABM Grade 12 Students. Academic Frontiers, 2(6), 411–427. https://doi.org/10.5281/zenodo.21086425
Author(s)
Macatol, Diosdado F., Villamor, Liz Irish Ng"
Abstract
This study assessed the bookkeeping proficiency of fifty (50) Grade 12 Accountancy, Business, and Management (ABM) students at Fili National High School through a structured review and training program designed to enhance competency and preparedness for national certification. The study employed a four-phase approach consisting of the development of quality-assured instructional modules; the administration of a pretest to determine baseline skills; the implementation of a 14-week Review and Training Matrix aligned with the standards of the Technical Education and Skills Development Authority (TESDA); and a third-party competency assessment conducted by TESDA. The instructional intervention focused on the complete accounting cycle for both servicing and merchandising businesses, emphasizing accuracy and technical competence in financial reporting. Statistical tools used in the analysis included the mean and t-test. Findings revealed that students initially demonstrated low mastery of bookkeeping, with an overall Mean Percentage Score (MPS) of 27.56 on the pretest. The most challenging competencies included preparing post-closing trial balances for merchandising businesses and preparing cash flow statements and balance sheets for servicing businesses. Following the intervention, students achieved near mastery with an overall passing rate of 88%. Specifically, servicing competencies attained a 96% mastery rate, while merchandising competencies reached an 80% mastery rate. Results further showed a statistically significant difference between pretest and post-test scores (p < .001), indicating substantial improvement in bookkeeping proficiency. The study also highlighted the importance of simulation-based training, institutional support, and aligned instructional materials in enhancing learner confidence and competence. However, limitations related to time, equipment, and financial resources remained challenges to certification readiness. Overall, the review program demonstrated effectiveness in improving students’ bookkeeping performance and assessment success.
Keywords
Bookkeeping Proficiency, Review and Training Program, TESDA Certification, Accounting Cycle, Grade 12 ABM Students
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