Attitudes and Strategies of Fundamentals of Accountancy, Business and Management 1 Teachers and the Comprehension Level of the Students

This study examines the attitudes and strategies of Fundamentals of Accountancy, Business, and Management 1 (FABM 1) teachers. It also evaluates the comprehension levels of Grade 11 ABM students to identify key challenges and effective teaching approaches. Conducted at the University of Saint Louis in Tuguegarao City, the study involved two FABM 1 teachers and 119 Grade 11 ABM students, utilizing a mixed-methods approach. Teachers’ attitudes and instructional strategies were explored through focus group discussions and thematic analysis, while students’ comprehension levels were assessed using quiz scores. Findings reveal that while some students demonstrate high comprehension, others face difficulties due to factors such as varied learning paces, lack of prerequisite knowledge, and reliance on teacher instruction. Teachers employ strategies such as practical applications, differentiated instruction, and technology integration to address these challenges. The study highlights the need for adaptive teaching methods and targeted interventions to enhance student comprehension in FABM 1.