Usefulness of Mathematics Subjects in the Accounting Courses in Baccalaureate Education

摘要

This study aimed to determine the usefulness of Mathematics subjects in the accounting courses for Bachelor of Science in Accountancy. Mathematics subjects, which include College Algebra, Mathematics of Investment, Business Calculus and Quantitative Techniques, were evaluated through its Course Learning Objectives, while its usefulness for accounting courses which include Financial Accounting, Advance Accounting, Cost Accounting, Management Advisory Services, Auditing and Taxation, was evaluated by the students. Descriptive research was employed among all students in their 5~(th)-year in BS-Accountancy who were done with all the Accounting Subjects in the Accountancy Program and they all passed the different Mathematics subjects prerequisite to their courses. A survey questionnaire was used to gather data. Using descriptive statistics, results showed that Mathematics of Investment is the most useful subject in the different accounting courses particularly in Financial Accounting, Advance Accounting and Auditing. Further, by using Mean, the results showed that several skills that can be acquired in the Mathematics subjects are found to be useful in accounting courses and the use of the fundamental operations is the most useful skill in all accounting subjects.