Research Design Study

Chapter 3[pic 2][pic 3]

RESEARCH DESIGN

This chapter presents the research methodology used in this study. Specifically, it discusses the research design, subjects of the study and sampling scheme, data gathering instrument, a collection of data, and statistical treatment of data.

Research Design

The study used descriptive survey method using questionnaires to be answered by the respondents this is used to collect factual information on a group of people. It involved the collection of information on some structured format. Therefore, a questionnaire was used as the main tool for gathering data. A questionnaire is written instrument which contains a series of questions where individual responded. The 3rd year and 4th year BS Accountancy students were asked to describe their mastery of Financial Accounting and reporting subjects. Their perceptions were described whether they are very highly understandable, highly understandable, moderately understandable, slightly understandable and not understandable by this factors that affect the mastery of BS Accountancy students of University of Luzon.

Subjects of the Study

 The respondents of the study were 3rd year and 4th year BS Accountancy students of University of Luzon. They were given a written

instrument which contains a series of questions about accounting control.

Data Gathering Instrument ( TO BE EDITED)

         Information, researchers, and data used and relevant to the study are gathered through primary and secondary resources.

 Primary resources were generated with the used of questionnaires made floated by the researchers. These questionnaires were generally handed out to the 3rd year and 4th year BS Accountancy students of University of Luzon which were the respondents of the study.

The questionnaires were divided into two parts. The first part of the questionnaire focuses on the profile of the 3rd year and 4th year BS Accountancy students of University of Luzon. The profile of the students includes gender, age, year, and year finished of FAR I, FAR II and FARIII. The second part of the questionnaire includes mastery in Assets, Liabilities, Equity, and Preparation of Financial Statement.

The items of the questionnaire have been validated by the researchers with the help of their statistician before it was submitted to their adviser for approval.

The data gathered from the questionnaire were tallied, classified, tabulated and analyzed according to the problem that they were designed to answer.

The secondary sources of the research study were generated from

published materials like books, and unpublished materials from other researchers.

Collection of Data

The main tools for collection of data were the questionnaires. The questionnaire incorporates the most important factors that affect the internal control of a firm. A letter was attached to questionnaire where the purpose of the research is stated. The questionnaire was personally given and collected by the researchers. The questionnaire was returned to the same day at it was distributed.