INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY: APPLIED BUSINESS AND EDUCATION RESEARCH 2023, Vol. 4, No. 3, 821 – 835 http://dx.doi.org/10.11594/ijmaber.04.03.15 How to cite: Bongalonta, M. B. & Bongalonta, M. M. (2023). Accounting Learning Gaps of K-12 Accountancy, Business, and Manage- ment (ABM) Graduates: Basis for Remediation Program for BSA Accountancy Program of Sorsoson State University (SorSu). International Journal of Multidisciplinary: Applied Business and Education Research. 4(3), 821 – 835. doi: 10.11594/ijmaber.04.03.15 Research Article Accounting Learning Gaps of K-12 Accountancy, Business, and Management (ABM) Graduates: Basis for Remediation Program for BSA Accountancy Program of Sorsogon State University (SorSu) Michael B. Bongalonta, Michelle M. Bongalonta Sorsogon State University Bulan Campus, Philippines Article history: Submission March 2023 Revised March 2023 Accepted March 2023 ABSTRACT This study was conducted to identify the accounting learning gaps of K-12 ABM graduates enrolled in the Sorsogon State University (SorSU) BS in Accountancy program in the Academic Year 2021-2022. This study used mixed design to quantitatively determine the account- ing learning gaps of K-12 ABM Graduates explore those issues concern- ing the causes of accounting learning gaps encountered by the respond- ents. Results revealed that student-respondents were found to have weakness or very little accounting knowledge and skills were at- tributed to some factors such Limited Accounting Background and Proper Preparation, Lack of Calculation Skills, Non-integration of Ac- counting Lessons into Real-Life Context, Limited Physical and Human Resources are Available for the Implementation of the Accountancy, Business and Management (ABM) Track under the K-12 System and Students Study Habits and Approaches. The Proposed Accounting crash Corse was deemed necessary to address the identified learning gaps of ABM Graduates, Keywords: Accounting Learning Gaps, Business and Management Grad- uates, Remediation Program and Accountancy *Corresponding author: E-mail: michaelbongalonta@gmail.com Introduction Certified public accountants contribute to the credibility of financial information. The professional services being offered by these ex- perts, help business owners and other stake- holders improve their decisions particularly in terms of finances. Currently, there is a booming demand for accountants both in public and in private sectors. This might be because there is a lacking supply in the accounting services of professional and competent accountants in the Philippines which could be the result of dimin- ishing enrollment in the Accountancy industry in the academe sectors. The declining enroll- ment rate is caused by a very strict retention policies imposed by some Universities and