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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 the economic status of students because many students work because of financial problems. Professors can help or give an advise to their student about their study habits.

Purpose of the Study Study habits means how the student manages his/her time in studying. The purpose of this study is to find out which study habits are more effective and appropriate to use or apply. The study will give information to the readers and help them to choose what are the best habits in studying. The study can contribute ideas for the future readers especially in the program of Bachelor of Science in Accountancy on how to do well in class or effective ways to manage time in studying.

Basic Assumption The Technological Institute of the Philippines - Quezon City Campus believes students of Bachelor of Science in Accountancy must perform competitively in their academic performances in preparation for their future career. Their performance depends on many factors especially their study habits. Improving their study habits will become the main factor to achieve their dreams of becoming a successful accountants. Significance of the Study
The researchers believes that students, particularly BSA students will be benefited from the findings of this study since the study provides basis for awareness and better understanding of how their current study habits affected their academic performance. Consequently, this awareness also gives a much deeper understanding of their selves as students considering that the college life is typically beset of developmental adjustment demands.
Teachers, will also be helped in understanding better the diversity of learning of their students. As such, it is hoped that they could develop more effective methodologies in teaching their subject matter.
Students will be given information on how study affects their academic performance. The result of the study will make them aware of the common study habits among their co- students.
Future Researchers they may be able to use the result of the study in farther research similar to what the study is.

Scope and Limitation
The scopes of this research are the Accountancy students here in TIP-QC on the 5th year level. The limitations of this research are only those students that are currently enrolled in Accountancy at TIP-QC. Only those students are allowed to participate in the research.
This study considered only in Technological Institute of the Philippines and the students of it. This may have an effect on the generalizability of the study and its findings. However, its findings, at least some portion and extent of it may still hold true to other schools adhering to the same educational vision, mission, and objectives of the said institute.
Hypothesis
The study will show the effective study habits of the 5th year accountancy students. This study can help to improve the study habits of the readers and give them ideas in improving their studying skills.

Statement of the Problem
The purpose of the study is to know the study habits of the 5th year accountancy students if it can help to improve the ways of other students especially in accountancy program in studying. This study tends to be a guide for a better performance and surviving the program.

Defintion of Terms 1. Study – application of the mental faculties to the acquisition of knowledge

2. Habits - a behaviour pattern acquired by frequent repetition or physiologic exposure that shows itself in regularity or increased facility of performance.

3. Accountancy – the profession of studying accounting.

4. Schedule – A program of time able of intended events

5. Rule of thumb – a method of procedure based on experience and common serve financial statements.

6. Time - the measured or measurable period during which an action, process, or condition exists or continues.

7. Factors - a substance that functions in or promotes the function of a particular physiological process or bodily system

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