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EXPLORING THE FACTORS AFFECTING THE UNDERSTANDING OF FUNDAMENTALS OF ACCOUNTING, BUSINESS, AND MANAGEMENT (FABM 2) AMONG GRADE 12
ABM STUDENTS

ALDAY, AIRA MAE A., ATYE, JEAN AHRA C., DELLAMAS, ZHYRILLE M.,

GUIMBUAYAN, ROENGENT RAY M., JULONGBAYAN, NICOLE P.,

VILLANUEVA, JHON MARK C.
DepEd Batangas Province - Balayan Senior High School

ABSTRACT

This study examined the factors influencing students’ Fundamentals of Accounting, Business, and Management (FABM 2) for Grade 12 ABM students. The results indicated that students struggle with conceptual understanding, especially with accounting and their application in actual scenarios. Although some students cope with the fundamentals, real-life illustrations are required to enhance understanding. Time management as students typically have difficulty coordinating FABM 2 demands with other subjects and tend to cram and prepare late. That said, effective guidance and planning strategies can be useful in enhancing their performance. Teacher and peer support was also identified as necessary to facilitate deeper understanding. Group work, teamwork, and interpersonal communication confidence and full participation. Life experiences, example, budgeting, managing savings, and assisting in family enterprises, were found to improve students' competency in relating accounting concepts to real-life scenarios. confidence, normally cultivated from FABM 1, make excellent foundations for mastering lessons of FABM 2. Support from family members, friends, also encourages students to achieve higher. Quality of learning materials and good teaching practices also go a long way in understanding. Knowledge of individual learning styles and proper study habits further contribute to academic achievement. concentration and motivation were seen as the greatest factors leading to success, with the need to set targets and stay focused. Teachers should be advised to include real-world applications, enhance time management and facilitate multiple learning styles to increase understanding and interest in FABM 2.

Keywords: FABM 2, conceptual understanding, time management, motivation, study habits, learning styles, teaching methods, academic performance