FINANCIAL MANAGEMENT PRACTICES AMONG MICRO-
SCALE ENTERPRISESPERFORMANCE IN LGU SANTA
MARIA DAVAO OCCIDENTAL
JEREMAE E. MARIACA
ROPE S. SANO
THESIS OUTLINE SUBMITTED TO THE FACULTY OF THE
INSTITUTE
OF BUSINESS MANAGEMENT AND GOVERNANCE,
SOUTHERN PHILIPPINES AGRI-BUSINESS
AND MARINE AND AQUATIC SCHOOL OF
TECHNOLOGY, MALITA, DAVAO
OCCIDENTAL IN PARTIAL
FULFILLMENT OF THE
REQUIREMENTS
FOR THE
DEGREE
BACHELOR OF SCIENCE IN OFFICE ADMINISTRATION
AUGUST 2025
APPROVAL SHEET
i
This thesis entitled, “FINANCIAL MANAGEMENT
PRACTICES AMONG MICRO-SCALE
ENTERPRISESPERFORMANCE IN LGU SANTA MARIA DAVAO
OCCIDENTAL”, prepared and submitted by JEREMAE E.
MARIACA and ROPE S. SANO in partial fulfillment of the
requirements for the degree Bachelor of Science in Accounting
Information System, is hereby approved.
BRYAN JAY RUBIO RUSSEL B. LOVITOS, MBA
Member Member
_____________________ _______________________
Date Signed Date Signed
JESSE ROY M. ALCARAZ, CPA, ARJOHN T. BANUELOS
MBA Chairman
Adviser
_____________________
________________________ Date Signed
Date Signed
Accepted and approved in partial fulfillment of the
requirements for the degree Bachelor of Science in Accounting
Information System, is hereby approved.
EMANUEL C. AZNAR, Ph.D
Dean
Institute of Business Management and Governance,
Southern Philippines Agri-business and Marine
and Aquatic School of Technology,
Malita, Davao Occidental
_______________
Date Signed
TABLE OF CONTENTS
ii
PRELIMINARY PAGES PAGE
TITLE PAGE
APPROVAL SHEET
TABLE OF CONTENTS
LIST OF TABLES
LIST OF FIGURES
LIST OF APPENDECIES
CHAPTER
I THE PROBLEM AND ITS BACKGROUND
Introduction
Objectives of the Study
Significance of the Study
Scope and Limitation of the Study
Definition of Terms
II REVIEW OF RELATED LITERATURE
Bookkeeping Practices
Cash Book Records Maintenance
Purchase and Sales Book Maintenance
Bank Reconciliation Maintenance
Cash Flow Management
Cash Flow Planning
Cash Flow Monitoring
Cash Flow Controlling
Relationship Between Bookkeeping Practices
and Cash Flow Management of Micro-Retail
Businesses
Difference Between the Level of Bookkeeping
Practices Among Micro-Retail Businesses
When Grouped According to Years of
Operation
Conceptual Framework of the Study
Hypothesis
III METHODOLOGY
Research Locale
iii
Research Design
Sampling Design and Technique
Respondents of the Study
Research Instrument
Data Analysis
Data Gathering Procedure
Ethical Consideration
Statistical Tools
LITERATURE CITED
APPENDICES
CURRICULUM VITAE
LIST OF TABLES
iv
TABLE NO. PAGE
1 Distribution of the Respondents of the
Study
2 Interpretation for Bookkeeping Practices
Parameters
3 Interpretation for Cash Flow
Management Parameters
v
LIST OF FIGURES
FIGURE NO. PAGE
1 Conceptual Framework of the Study 29
2 Location Map of the Area 33
vi
LIST OF APPENDECIES
APPENDIX PAGE
NO.
I Request Letter 53
II Informed Consent 54
III Survey Questionnaire 55
vii