Accounting Made Meaningful: Effectiveness of the CIM-CAP Module in Basic Accounting 1 under the Strengthened Senior High School Program

Abstract

This research explored the impact of the Contextualized Intervention Module in Complete Accounting Process (CIMCAP) on enhancing students' performance, mastery, and learning experiences in Basic Accounting 1 as part of the Strengthened Senior High School Program. Utilizing a quasi-experimental one-group pretest–posttest design, the study focused on grade 11 students from a rural public school. Data collection involved a 50-item multiple-choice test, a learner perception survey, and interviews with the participants. Quantitative data were analyzed using descriptive statistics, paired-samples t-tests, and Cohen’s d, while qualitative responses underwent thematic analysis. The results showed a significant improvement in students' performance, with average scores rising from 18.07 in the pre-test to 30.93 in the post-test, and a statistically significant difference was observed (t = 27.73, p < .05). The effect size (d = 3.29) suggests a very large impact of the intervention. Students also progressed from low to moderate mastery levels, indicating a better understanding of the accounting process. Additionally, the module received a high overall rating (M = 4.82), reflecting strong agreement regarding its clarity, contextual relevance, ease of use, engagement, and support for independent learning. Qualitative findings emphasized themes of clarity, relevance, ease of use, and engagement, with recommendations for more practical activities. The findings indicate that CIM-CAP is an effective, learner-centered educational tool that boosts academic performance and facilitates meaningful learning. This study highlights the significance of contextualized print-based materials in bridging instructional gaps and enhancing educational outcomes in rural and resource-limited environments.