Enhancing The Posting Skills of Grade 12 ABM Learners in Bookeeping Using Competency-Based Learning Material

Abstract

This study scrutinizes the effectiveness of interactive teaching methods and competency-based learning materials in developing posting skills among Grade 12 Accountancy, Business, and Management (ABM) students at Daniel Maramba National High School. The research emphasizes a learner-centered approach, focusing on learners' self-discovery rather than traditional knowledge transmission methods.

Using an explanatory-quantitative research design, the study measured learner performance through pre-test and post-test assessments. Statistical analysis employed include frequency, percentage rate, mean, and paired sample t-test. The pre-test results showed a mean score of 8.82 in posting skills, which elucidates low initial performance in Bookkeeping. Following the intervention with competency-based learning materials, the post-test results revealed a significant improvement with a mean score of 17.76, hence demonstrating high performance levels. Statistical analysis at a 0.05 significance level (two-tailed) confirmed a significant difference between pre-test and post-test scores, validating the effectiveness of competency-based learning materials in teaching posting skills. Based on these findings, the study recommends the implementation of competency-based learning materials in the teaching-learning process to enhance student performance in Bookkeeping skills.