A Study on the Advantage and Difficulties of Implementing Accounting as A Substitute for Specialized TLE Subject in Grade 10 at Pilar College Zamboanga City

ABSTRACT : This Study determined and examined the perceived academic advantages and difficulties of implementing Accounting as a substitute for the specialized Technology and Livelihood Education (TLE) subject among Grade 10 students at Pilar College Zamboanga City. A Quantitative descriptive- correlation research was utilized, and the data collected primarily through survey questionnaire of 60 Grade 10 respondents of the said school, to gain a comprehensive understanding of their individual perceptions on this study. Descriptive statistics such as frequency, percentage, and mean were used to determine the level of student’s perceptions regarding academic advantages and difficulties. An independent sample t-test was employed to examine significant differences in perceptions when grouped according to sex, while Pearson product-moment correlation was used to analyze the relationship between perceived academic and difficulties. The findings revealed that students generally have a perception of the academic advantages of accounting, particularly in enhancing financial literacy, decision making, skills, entrepreneurship awareness, and analytical abilities. The independent sample t-test showed no significant difference in perceptions of academic advantages and difficulties when grouped according to sex. Moreover, Pearson correlation analysis indicated a very weak positive relationship between perceived academic advantages and difficulties which was not statistically significant. Overall, the study concludes that Grade 10 students perceive accounting favorably as a substitute for the specialized TLE subject. However, these perceptions do not significantly differ according to sex, and there is no significant relationship between perceived academic advantages and difficulties.