Advisers

Kimberly Joyce B. Embile, LPT, MAT

Discipline

Accounting And Taxation

Abstract

Manual accounting systems remain widely used in community-based housing projects. Although they are practical and cost-effective, they may present challenges that affect service delivery. In National Housing Authority Phase 1, Barangay 176, Caloocan City, payment transactions are processed through handwritten ledgers and manually issued receipts. While this system supports basic record-keeping, concerns may arise regarding accuracy, timeliness, completeness, transparency, and ease of tracking balances. This study assessed the level of satisfaction of awardees with payment transaction services under the manual accounting system. A Quantitative-descriptive survey design was used. 50 NHA Phase 1 awardees were purposively selected based on their direct involvement in payment transactions. Data were collected using a structured questionnaire divided into three sections: demographic profile, assessment of satisfaction across five dimensions (accuracy, timeliness, completeness, transparency, and ease of tracking balances), and a checklist of operational challenges. Satisfaction was measured using a 4-point Likert scale. Data were analyzed using frequencies, percentages, weighted mean, and rankings. Most respondents were middle-aged and predominantly female, with the majority making monthly payments and residing in the community for several years. Overall satisfaction was high across all dimensions. Accuracy of payment records received the highest weighted mean (3.84), followed by timeliness of payment recording (3.76), completeness of transaction documentation (3.66), transparency of payment information (3.56), and ease of tracking balances (3.20–3.82). Only twenty responses indicated operational challenges, including long queues, delayed updates, ledger errors, difficulty tracing previous payments, and absence of system backups. The majority reported no difficulties with the system. The findings indicate that awardees are generally satisfied with the manual accounting system, particularly in terms of accuracy and timeliness. Minor operational concerns were identified but did not substantially affect overall satisfaction. These results suggest that while the current system is functional and reliable, consistent monitoring and documentation practices remain essential. Strengthening verification procedures, ensuring timely updates, and maintaining organized records may further enhance efficiency and sustain awardees’ confidence in the payment process.

Keywords

manual accounting system, awardee satisfaction, payment transaction services