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Proceeding of the Global Summit on Education 2013 (e-ISBN 978-967-11768-0-1) 11-12 March 2013, Kuala Lumpur. Organized by WorldConferences.net 587 157 - Proceeding of the Global Summit on Education (GSE2013) CORRELATION OF THE LPU-BATANGAS MOCK BOARD EXAMINATION AND CUSTOMS BROKER LICENSURE EXAMINATION FOR ACADEMIC YEAR 2008-2010 Myla C. Manalo Marie Kristine Joy M. Obligar Students of Lyceum of the Philippines University-Batangas [email protected] Abstract The study aims to determine the correlation of the LPU-Batangas Mock Board Examination and Customs Broker Licensure Examination for Academic Year 2008- 2010. The researchers used a retrospective study where documentary analysis in gathering the data was more appropriate. The respondents of the study were the graduates of LPU-Batangas who took both the mock board and customs broker licensure examination from 2008 to 2010. The results revealed that majority of the performances of the students in Mock Board Examination for the academic year 2008 to 2010 are in a declining trend. Moreover, the results of Customs Broker Licensure Examination for the academic year 2008 to 2010 showed good performances and Mock Board Examination is not a predictor in the performance of the customs graduates in Customs Broker Licensure Examination. In this regard, a plan of action was designed to enhance the passing percentage in the Customs Broker Licensure Examination. Considering the conclusions presented, the researchers highly recommended that the mock board examination questionnaires may undergo a pre and post item analysis. Introduction The word quality is important especially in the field of education. It simply suggests the highest standard of teaching in an institution. The basis of having quality education is upon the capabilities of an institution to produce professionals. Qualification to become a professional is usually evidenced by passing Professional Regulation Commission (PRC) board examination.(Ditan, 2008) The Professional Regulation Commission (PRC) is the agency of the National Government charge with the regulation and licensing profession in the Philippines. It is committed to protect, to fullest, the integrity of the licensure examination and change the public perception from that of doubt and despair to trust and confidence in the licensure examination system.(PRC, 2006) Passing the licensure examination given by the Professional Regulation Commission (PRC) is one of the greatest achievements in one’s life. This examination is intended to prove the graduates’ knowledge, progress, skills and qualification in a particular profession. It needs a lot of time to study, to have self-discipline, patience and determination and this will not be possible without prayers, support and encouragement.(Caringal, 2001)

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Page 1: CORRELATION OF THE LPU-BATANGAS MOCK BOARD EXAMINATION AND ...€¦ · The general objective of this study is to determine the correlation of the LPU-Batangas Mock Board Examination

Proceeding of the Global Summit on Education 2013 (e-ISBN 978-967-11768-0-1) 11-12 March 2013, Kuala Lumpur. Organized by WorldConferences.net 587

157 - Proceeding of the Global Summit on Education (GSE2013)

CORRELATION OF THE LPU-BATANGAS MOCK BOARD EXAMINATION AND CUSTOMS BROKER LICENSURE EXAMINATION FOR

ACADEMIC YEAR 2008-2010

Myla C. Manalo Marie Kristine Joy M. Obligar

Students of Lyceum of the Philippines University-Batangas [email protected]

Abstract

The study aims to determine the correlation of the LPU-Batangas Mock Board

Examination and Customs Broker Licensure Examination for Academic Year 2008-2010. The researchers used a retrospective study where documentary analysis in gathering the data was more appropriate. The respondents of the study were the graduates of LPU-Batangas who took both the mock board and customs broker licensure examination from 2008 to 2010. The results revealed that majority of the performances of the students in Mock Board Examination for the academic year 2008 to 2010 are in a declining trend. Moreover, the results of Customs Broker Licensure Examination for the academic year 2008 to 2010 showed good performances and Mock Board Examination is not a predictor in the performance of the customs graduates in Customs Broker Licensure Examination. In this regard, a plan of action was designed to enhance the passing percentage in the Customs Broker Licensure Examination. Considering the conclusions presented, the researchers highly recommended that the mock board examination questionnaires may undergo a pre and post item analysis.

Introduction The word quality is important especially in the field of education. It simply suggests the highest standard of teaching in an institution. The basis of having quality education is upon the capabilities of an institution to produce professionals. Qualification to become a professional is usually evidenced by passing Professional Regulation Commission (PRC) board examination.(Ditan, 2008) The Professional Regulation Commission (PRC) is the agency of the National Government charge with the regulation and licensing profession in the Philippines. It is committed to protect, to fullest, the integrity of the licensure examination and change the public perception from that of doubt and despair to trust and confidence in the licensure examination system.(PRC, 2006) Passing the licensure examination given by the Professional Regulation Commission (PRC) is one of the greatest achievements in one’s life. This examination is intended to prove the graduates’ knowledge, progress, skills and qualification in a particular profession. It needs a lot of time to study, to have self-discipline, patience and determination and this will not be possible without prayers, support and encouragement.(Caringal, 2001)

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Keywords: performance, mock board examination, licensure examination, passing percentage Objectives of the Study The general objective of this study is to determine the correlation of the LPU-Batangas Mock Board Examination and Customs Broker Licensure Examination for Academic Year 2008-2010. Specifically, to present the Mock Board performance of LPU Customs graduates from 2008-2010; determine the result of the Customs Broker Licensure Examination from 2008-2010; correlate the mock board examination with the performance of customs graduates in customs broker licensure examination; and propose intervention to enhance passing percentage. Review of Literature The performance of the students in every institution plays a very important role in determining the quality of education, which eventually guarantees the efficiency and effectiveness in application of a chosen profession or career. It suggests higher standard of performance of instructional system and consequently, the performance of the students in the licensure examination reflects the institution’s efficiency as well as the intellectual capacity of the students. Lyceum of the Philippines University-Batangas is a tertiary educational institution established in 1966, which envisions itself to be the center for academic excellence in the country and in the Asia Pacific Region.(www.wowbatangas.com) As it provides quality education, it has state of the art facilities and competent faculty producing globally competitive professionals especially in the field of Bachelor of Science in Customs Administration. LPU-Batangas still remains on top having a higher institutional passing percentage in Customs Broker Licensure Examination than national passing percentage and continuously producing topnotchers and board passers. Mock Board Examination A Mock Board Examination is a simulation for the actual board examination. The Professional Regulation Commission (PRC) has nothing to do with the mock board examination. Any school or organization can conduct a mock board exam without notice or consultation with Professional Regulation Commission.(Geemiz, 2011) Moreover, it is a useful tool as a learning activity to help students gain familiarity with the question formats and the overall board exam performance. This motivates the students to study and prepare them well for the national board experience. It can be a valid and effective addition to board preparation activities. In some instances, graduating customs students who passed the mock board examination unfortunately failed in the actual board because they underestimate the board examination itself. The graduates thought that this examination is as easy as the mock board examination.

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Customs Brokers Licensure Examination The Professional Regulation Commission (PRC) is the agency which is empowered by law to administer, implement and enforce the regulatory policies of the National Government with respect to the regulation and licensing of professions and occupations under its jurisdiction including the maintenance of professional and occupational standards and ethics and the enforcement of rules and regulations relative thereto. Moreover, the Commission is mandated by law to measure the quality of education through the licensure examinations. As such, the Commission monitors the performance of schools based on the result of examinations.(Professional Regulation Commission, 2006) The Licensure Examination for Customs Broker is undoubtedly the hardest examination among the forty-eight (48) Licensure Examinations being administered by the PRC. There is no shortcut in passing, every examinee must try to live with it and overcome it. This is not an easy picking so as to speak; examinees will endure a lot of difficulties and lots of time reviewing in order to overcome it.(Howitzer, 2010) The Licensure Examination for Customs Brokers is given by the Professional Regulation Commission to those qualified individuals desiring to join the ranks of customs brokers and eventually engage in the practice of customs brokerage. Given only once a year, the board examination now consists of four (4) subjects namely: tariff laws and international trade agreement, warehousing, transportation and cargo handling operations, customs laws and implementing rules and regulations and practical computation of customs duties and taxes and other charges. This was made pursuant to the Professional Regulation Board (PRB) Resolution No. 1 series of 2007.(Llorando, 2010) In order to be admitted to the licensure examination for customs broker profession, it is required that applicant shall at the time of filing his/her application has complied with the set qualifications: he/she is a citizen of the Philippines or of a foreign country qualified to take the examination as provided in the reciprocity provision of Republic Act No. 9280; he/she is a holder of a Bachelor’s Degree in Customs Administration provided that a holder of a master’s degree in Customs Administration shall be allowed to qualify within five (5) years from the effectivity of R.A. No. 9280; and he/she is of good moral character and must not have been convicted of any crime involving moral turpitude.(Professional Regulation Commission, 2009) In accordance with the pertinent provisions of Republic Act No. 7722 otherwise known as the ‘’Higher Education Act of 1994’’, the purpose of rationalizing the undergraduate customs administration education in the country is with the end view of keeping pace with the demands of global competitiveness.(Ditan, 2008) Moreover, Commission on Higher Education (CHED) Memorandum Order No 11, Bachelor of Science in Customs Administration aims to prepare individuals to meet the requirements of professional customs brokers in the Philippines. It seeks to develop customs brokers who are competent and knowledgeable in the import and export operations. After completion of the

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program and passing the licensure examination, the graduates can pursue a career in customs brokerage and related professions.(Regalario, 2008) Method This study presents and discusses the research design, participants, instrument, procedure and data analysis. Research Design The researchers utilized the retrospective study where documentary analysis in gathering the data was more appropriate. Retrospective study refers to study based on examination of existing data, on events that have already occurred. Documentary analysis refers to gathering information by examining records and documents and often referred to content analysis. This can generally be presented in tables and graphs containing percentage. Two sets of variables will be analyzed in terms of mock board examination and customs broker licensure examination results. Participants The data of the study consists of 122 graduates of Bachelor of Science in Customs Administration who took both Mock Board Examination and Customs Broker Licensure Examination for the year 2008 to 2010. Instrument The data were gathered from the College of Business Administration consisting of graduates who passed and failed the Mock Board and Customs Broker Licensure Examinations. Procedure The researchers came up with the title by means of reading some journals, books and research papers. The researchers decided to formulate three titles to be approved by the research adviser and to be submitted to the Dean of College of Business Administration for approval. After waiting, the Dean approved the title, “Correlation of the LPU-Batangas Mock Board Examination and Customs Broker Licensure Examination for 2008-2010”. Upon receiving the approved title, the researchers pursue the study. The researchers went on again with their library works for the completion of papers. It took the researchers a lot of time and effort in scanning books, journals, research papers and in exploring the internet in order for them to create a factual material about their chosen study. The researchers gathered the documents regarding the results of the mock board examination and customs broker licensure examination from the office of College of Business Administration. Data Analysis All data gathered were presented graphically to interpret the result and descriptive statistics such as frequency distribution and regression analysis were used. Frequency distribution was utilized to determine the performance of mock board and customs broker licensure

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examination. Regression analysis with pearson-r were used to know the correlation of the two examination. Results and Discussion This part presents the results and discussion of data. Figure and table was used for analysis and interpretation.

Figure 1. Mock Board Performance of Customs Graduates Figure 1 presents the mock board performance of customs graduates who passed and failed for the years 2008 to 2010. In the year 2008, it was found that there were 38.3 percent passers and 61 percent failed. Among years presented, 2009 showed improvement with 54.55 percent who passed against 45.45 percent. The following year, 2010, the numbers of examinees who passed and failed are equal with 50 percent. Critically looking at the graph, there is a sudden change of axis regarding the result of 2010. Years 2008 and 2009 manifested an increasing trend yet 2010 seemed to reverse the result to its neutral aspect. Now, probable causes that can be drawn for having such outcome are from two factors; first, the one who took the examination and second, the examination that was given. For the first factor, examinees were probably not disposed properly or not serious in taking such exams, since it is just a mock board. They probably did not take it seriously since such kind of exam will not matter at all when it comes to Customs Broker Licensure Examination, except from preparing the candidates to take the licensure examination. For the second factor, there could be a sudden change of criteria in the examinations given in the year 2010 which the candidates failed to foresee. Exams were probably modified in this year for an effective preparation for CBLE.

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Table 1 Mock Board Performance of LPU Customs Graduates from Academic Year 2008-2010 N=122

2008 2009 2010 Subjects Ratin

g I Rank Rating I Rank Ratin

g I Ran

k Customs Law and the IRR

82.00 High 1 76.21 Good 3 77.40 Good 2

Marine Warehousing

75.39 Good 3 74.42 Good 4 74.53 Good 4

Tariff Law and ITA

77.94 Good 2 82.79 High 2 75.33 Good 3

Tariff Computation

73.22 Good 4 83.58 High 1 78.53 Good 1

Average 77.14 Good 79.25 Good 77.20 Good Legend: 80-100 – High; 60-79 – Good; 40-59 – Low; 39&below – Poor Table 1 shows the results of mock board performance of LPU customs graduates for the year 2008 to 2010. Beginning with the year 2008 mock board examination, it can be seen from the table that all subjects were well taken in gaining an average of 77.14 percent with the interpretation of good performance. The data implied that Customs Law and the Implementing Rules and Regulations ranked first with a rate of 82 percent while Tariff Law and International Trade Agreement ranked second having a rating of 77.94 percent interpreted as good. Third in rank was noted in the subject Marine Warehousing with a rating of 75.39 percent that has been interpreted as good. Tariff Computation ranked least with a rating of 73.22 percent interpreted as good as well as the other subjects. It can be gleaned from the table that majority of the performances from year 2008 to 2010 are good. According to the study of Ditan (2008), the good performance in the examination could be done by the aggressive steps of Lyceum of the Philippines University-Batangas in updating its faculty in the method of instruction. These have made the instructors more responsive in the efforts of the institution to professionally update them in their continuing education. On the other hand, the learnings coming from the instructors become beneficial to the students. Moreover, seminar on specific topics in Customs and Tariff subjects contributed to the good performance in the last mock board examination.

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Figure 2. CBLE Performance of Customs Graduates Figure 2 shows graphical presentation of the performance of customs graduates in CBLE. In the year 2008, 29.17 percent passed the licensure examination and 70.83 percent got failed in the said examination. Year 2009 shows that the number of examinees who passed and failed are equal with 50 percent which shows better development of the result. However, year 2010 shows improvement with 60 percent of examinees who passed the licensure examination and 40 percent of them failed. Critically looking at the results, there is an improving tendency of passing the exams from year 2008 to 2010 and the decreasing number of those who failed. It must as well be noted here that as the passing percentage increases, the failing percentage decreases respectively, which in fact is remarkable. Thus, comparing it to the graphical presentation of the mock board exam cited above, results clearly show that there is but a close significance regarding the result in the way that those who actually made it to the CBLE were the ones who passed the mock board throughout these three presented years. However, strictly looking at these results, there were but bearable discrepancies. They are bearable in the sense that when considered as a whole, CBLE matters a lot compared to mock board exams.

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Table 2 Customs Broker Licensure Examination Result from Academic Year 2008-2010 N=122

2008 2009 2010 Subjects Ratin

g I Rank Rating I Rank Ratin

g I Ran

k Subject 01 81.86 High 1 81.95 High 1 83.94 High 1 Subject 02 79.43 Good 3 75.64 Good 4 73.00 Good 4 Subject 03 79.36 Good 4 80.27 High 2 78.72 Good 3 Subject 04 81.64 High 2 78.77 Good 3 82.11 High 2 Average 80.57 High 79.16 Good 79.44 Good

Legend: 80-100 – High; 60-79 – Good; 40-59 – Low; 39&below – Poor Table 2 presents the performance of LPU-Batangas in customs broker licensure examination from 2008 to 2010. As shown in the table, the results in the year 2008 got the highest average rating indicating 80.57 percent interpreted as high. Among the four subjects, Subject 01 ranked first having an average of 81.86 percent. Second is Subject 04 having an average of 81.64 percent. Both subjects were interpreted as high. Subject 02 ranked third having an average of 79.43 percent and Subject 03 ranked least having an average of 79.36 percent. Both performances were interpreted as good. On the year 2009, the results attained an average of 79.16 percent interpreted as good. Subject 01 ranked first having an average of 81.95 percent and Subject 03 ranked second having an average of 80.27 percent, both interpreted as high. Subject 04 ranked third with an average of 78.77 percent and Subject 02 ranked least with an average of 75.64 percent, both interpreted as good. The results in the year 2010 show development with an average of 79.44 percent having an interpretation of good performance. Subject 01 still got the first rank having an average of 83.94 percent interpreted as high. Subject 04 had an average of 82.11 percent ranked second and interpreted as high. Subject 03 got the third rank having an average of 78.72 percent and least was Subject 02 that obtained 73 percent. Both of the subjects were interpreted as good. In general, majority of the performances are interpreted as good same as Table 1. Mock board examination’s result could be bearable in the strict sense because it is used for testing and reviewing students’ capacity to answer the questions in the actual applications of the knowledge they acquired. In actual board examination, everybody is expected to excel, if not, to dominate because it is really a serious matter for it shapes students life in the future. Someone cannot judge those who took the exam that seems not to pay too much seriousness in whatever courses they took, because when it comes to board examinations, they are all serious. With these results, it rests purely on the students’ disposition upon taking these exams and on how they receive the knowledge from the very first year they become a student.(Montemayor, 2009) Table 3 Regression Output

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Model Summary

Model

R R Square

Adjusted R Square

Std. Error of the Estimate

Change Statistics

Sig. F Change

R Square Change

F Change

df1

df2

1 .023(a)

.001 -.049 1.98545 .001 .010 1 20 .920

a. Predictors: (Constant), mock

b. Dependent Variable: cble

As seen from the result, the coefficient of determination is 0.001, therefore, about 0.1 percent of the variation in the CBLE performance is explained by mock board examination. The regression equation appears to predict the performance which is CBLE = 80.783 – 0.017 (Mock). Based from the formulated equation, it was found that there is no significant relationship between mock board examination and CBLE because the formulated equation implies that when the mock board examination increases, CBLE result decreases, thus there are some factors that can affect the performance in actual licensure examination. In some instances, the student itself through his/her stock knowledge contributes to the performance in actual licensure examination and through the help of review centers. However, the computed equation can still forecast the performance of the graduates on CBLE and thus, mock board examination can be a valid predictor in the performance of the customs graduates in customs broker licensure examination. Records showed that those who made it in the mock board examination were also the ones who finally passed the customs broker licensure examination. This was supported by the study of Refozar (2008). In other words, passing the customs broker licensure examination tends to manifest good preparation in mock board examination. The predictive ability of the results of the mock board tends to predict the performance of the aspirant in the customs broker licensure examination. Such predictive ability tends to imply that good study habits helped so much in mock board examination. If these would manifest high performance, it can be predicted that the students have high probability of passing the board examination for customs brokers. Findings revealed that the influence of mock board examinations on actual licensure examinations cannot be underestimated. Taking mock board examination is claimed to build student’s confidence and serves as a practice in answering the types of questions set in licensure examinations. This implies that results in mock board examination can validly predict performance in licensure examination. School authorities accept the fact that administering mock board examination will increase the student’s probability in passing the licensure examination.(Montemayor, 2009) These results support beneficial aspects of mock board examination in preparing students for the licensure examination and may be useful for assessing students’ competencies. The performance on the mock board examination affects the performance on the licensure examination. Most schools appreciate the potential of the mock board examination to help prepare their graduates to pass the licensure exam. It is an important educational experience for

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graduating students and serves to subject students to the same performance criteria, time management issues and stresses associated with the licensure examination.(Stewart, 2006) Table 4 Proposed Plan of Action

Key Result Areas

Specific Objectives

Program/Project/Activities

Faculty and Instruction

To continuously provide quality education and knowledge to produce globally competitive professionals

Continuous participation of Customs Administration faculty members to seminars related to the course Updating informations on amendments/modification in customs law, tariff rates and related matters Regular updating of syllabi based on the syllabi used by Professional Regulation Commission in the Customs Broker Licensure Examination Send faculty members in the review school for updates on the latest changes, amendments and modification in the field specifically in the four board subjects Providing adequate reading materials and updated books and journals Usage of instructional technology materials Adapt the zero based scheme used by the Professional Regulation Commission in rating the academic performance of the students specifically professional subjects

Curriculum

To cultivate and implement a curriculum which responds to global needs

Conduct review and revision of the curriculum to jive with the requirements of the Professional Regulation Commission and the industry Strictly implement the Admission/Retention Program to make sure that the college will acquire competent and qualified students

Review Program

To make sure students’ readiness to take Customs Broker Licensure Examination

Tie up with reputable review center in Manila to conduct in-house review in the last semester of the fourth year level Tap lecturers/reviewers in Manila who are expert/practitioner in the field of Customs and Tariff Administration

Conclusions Based on the findings generated in the study, the following conclusions were hereby drawn: 1. Majority of the performances of the students in Mock Board Examination for the academic year 2008 to 2010 are in a declining trend.

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2. The results of Customs Broker Licensure Examination for the academic year 2008 to 2010 showed good performances.

3. Mock Board Examination is not a predictor in the performance of the customs graduates in Customs Broker Licensure Examination.

4. The plan of action was designed to enhance the passing percentage in the Customs Broker Licensure Examination.

Recommendations Based on the conclusions given, the researchers came up with the following recommendations: 1. The mock board examination questionnaires may undergo a pre and post item analysis.

2. Close monitoring of performance in review center.

3. The College of Business Administration may conduct another study to determine other predictor that can influence the result of the actual board examination.

4. The proposed plan of action may be reviewed and tried out for possible implementation.

5. The future researchers may conduct continuous study using other variables.

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ACKNOWLEDGEMENT The researchers wish to extend their outmost gratitude and sincerest appreciation to all those who had been part of this study, for all the support, trust, understanding, prayer and guidance they had given for the accomplishment of this study. More words are not enough to thank them all. To Dr. Galicano V. Del Mundo, Dean of College of Business Administration, for his support and allowing the researchers to pursue the study. To Dr. Lourdes P. Panaligan, research adviser, for imparting her creative, innovative concepts and ideas as well as for her most valuable time and efforts extended to the researchers. To Dr. Arnold N. Ditan, Dr. Galicano V. Del Mundo and Mrs. Cynthia Martinez, the panelists, for lending their time and giving suggestions to make this study a success. To Ms. Annalie D. Patena, the statistician, for helping them in analyzing and interpreting the research data. To precious classmates and friends, who inspired and supported them in the accomplishment of this study. To all the researchers, much thanks for all the help and the trust that made them stick together despite the hardships they have encountered during the process. To their loving and supportive parents, who had been there to furnish their untiring moral support in making this study a realization. For providing not only the financial matter but most especially their guidance, pieces of advice, encouragement, and trust in their capabilities. And most of all to the Dearest Creator, who served as the greatest inspiration, despite hardships met while making this study. For continuously guiding and strengthening the researchers along the way, as well as for blessing them with wisdom, courage and patience needed to make this study successful. Most importantly, for His presence in our life that paved way to the realization of our dreams.

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The Researchers References Adamson University (2011) New Electronics Engineers and Technicians for ADU: Adamsonian is Top 3, retrieved November 25, 2011 from http://www.adamson.edu.ph/news/2011/11/news03.shtml. American Physical Therapy Association (2011) About the National Physical Therapy Examination, retrieved January 29, 2012 from http://www.apta.org/Licensure/NPTE/. Andal, Carol M. (2007) Performance of the Medical Technology Graduates of Lyceum of Batangas in the Licensure Examination for the Year 2006, Unpublished Thesis: Lyceum of the Philippines University-Batangas, p. 57. Britiller, Myrna O. (2009) Performance of the Lyceum of the Philippines University in the Nurse Licensure Examination (NLE) SY 2003-2007, Unpublished Thesis: Lyceum of the Philippines University-Batangas, p. 78. Caringal, Rinalyn (2001) Performance of the Medical Technology Graduate of Lyceum of Batangas in the Licensure Examination for the year 2000, Unpublished Thesis: Lyceum of the Philippines University-Batangas, p. 1. Customs Updates (2010) Vol. IV No. 1, p. 4. Dadian (2002)The Effectiveness of a Mock Board Experience in Coaching Students for the Dental Hygiene National Board Examination, retrieved July 30, 2011 from http://www.jdentaled.org/cgi/content/abstract/66/5/643. De Silva, Genesis M. (2000) Factors Affecting the Performance of the DentalExaminees from Lyceum

of Batangas in the Licensure Examination from 1995-1999, Unpublished Thesis: Lyceum of the Philippines University-Batangas, p. 16, 33.

Del Mundo, Galicano V. (2011) Performance of Region IV Accountancy Cluster Schools in 2011 CPA Mock Board Examination: Basis of an Enhanced Intervention Program, Institutional Research: Lyceum of the Philippines University-Batangas. Ditan, Arnold N. (2008) Performance of the Lyceum of the Philippines Batangas in the Customs Brokers Licensure Examination (CBLE): An Assessment, p. 3-4. Farlex (2012) Retrospective Study, retrieved November 25, 2011 from http://medical- dictionary.thefreedictionary.com/retrospective+study. Geemiz (2011)National CPA Mock Board Examination, retrieved July 30, 2011 from http://www.geemiz.com/accounting/jpia/national-cpa- mockboardexamination.html.

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