I. ABSTRACT

Accountancy is one of the top courses in the country, and it has notoriously low passing rates. In
order to understand and learn accounting contexts, one must have a high level of analytical
thinking (Krakoff, 2020). Thus, most universities and private institutions constantly seek to
develop specific areas necessary to improve students' performance and skills in accounting, and
one of the aspects that need to be enhanced is their analytical skills. Despite that, several factors
still need to be considered or hinder the students in enhancing their skills. The main research
objective is to determine the analytical thinking skills of accounting students. A cross-sectional
research design was employed in the study, and 66 accountancy students selected through
purposive sampling were chosen as respondents. The adapted GAT Analytical Reasoning was
used as the questionnaire to measure their analytical thinking skills. Overall, there is no
significant relationship between the year level, sex, and analytical abilities of the accountancy
students. However, there is a significant correlation between their SHS GWA and their degree of
analytical thinking abilities. This may indicate that a student's ability to think analytically may be
determined by their SHS GWA.