Research Paper

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Chapter I
The Problem and It’s Background
Introduction
Studying is the interpretation of reading materials. Study habits or study strategies are approaches applied to learning. They are generally critical to success in school, considered essential for acquiring good grades, and useful for learning throughout one's life ("Contributions of Study Skills to Academic Competence.". ISSN-0279-6015. Educational Resources Information Centre. N/A. Retrieved 2009-02-01). Study habits and skills are particularly important for college students, whose needs includes time management, note taking, internet skills, and assigning a high priority to study. Study habits help students master their areas of specialization. The objective of this study is to examine the study habits of 5th year BSA students in TIP-QC, looking at the duration and place of study, materials used for study and their main motivators. Accounting or Accountancy is the process of communicating financial information about a business entity to users such as shareholders and mangers. The American Institute of Certified Public Accountants (AICPA) defines accountancy as "...the art of recording, classifying, and summarizing in a significant manner and in terms of money..." transactions and events that are at least partly financial in character, and interpreting the results (Singh Wahla, Ramnik. AICPA committee on Terminology. Accounting Terminology Bulletin No. 1 Review and Résumé). Today, accounting is called "the language of business"(McGrath, 1921. Mine Accounting and Cost Principles p.5) because it is the vehicle for reporting financial information about a business entity to many different groups of people. Thus, Accountancy course is highly “in-demand” these days. A BSA graduate will have better career opportunities if he or she becomes a CPA. Therefore, choosing Accountancy as a course is very challenging. Students need hard work and full time focus on all their subjects. Good study habits will contribute to a successful academic future and this will serve as a stepping stone towards the achievement of one’s dream of becoming successful someday.

Background of the Study
Accountancy is an ideal course for incoming college students. It is Mathematical in nature and involves comprehensive calculations as well. The Technological Institute of the Philippines is one of the well-known schools which offers Accountancy course and is now gaining reputation for having a high passing rate on the CPA board exams. During the enrolment in TIP-QC for the first semester of 2012, many students chose to take BSA because of the job opportunity that awaits them when they become Certified Public Accountants. What they do not know is that, keeping up with the course is very difficult. Many BSA students failed and shifted to other courses because of the retention policy which requires students to maintain an average of 2.00. In order to finish the course, an Accountancy student must develop an effective study strategy or study habit.

Conceptual Framework
Effective Study Habits
5th Year BSA Students
in TIP-QC
Peers
Economic
Status
Technology
Professors
Family

Figure 1. Factors affecting the study habits of 5th year BSA students in TIP-QC
This conceptual framework shows the connection of the factors and the students. In this figure, the input is the 5th year BSA students in TIP-QC, the process is the factors affecting the study habits such as peers, technology, family, economic status, and professors, and the output is effective study habits

Peers can motivate the 5th year BSA students to make their study habits effective. There are peers in school and in neighbourhood and almost all of the students are hanging out with their peers. Technology makes the life of the students easier so that the students can manage their time. Family is like peers, they are also motivator because family is with the students when they are at home. Study habits of students also vary with...
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