This study examined the impact of taking Fundamentals of Accountancy, Business, and Management 1 and 2 (FABM 1 & 2) in Senior High School and the availability of accounting-related resources on the academic performance of Bachelor of Science in Accountancy (BSA) students in core college accounting courses—Financial Accounting and Reporting (FAR) and Conceptual Framework and Accounting Standards (CFAS)—at Laguna University. Despite the recognized importance of foundational accounting knowledge, limited research exists on its direct effect on college-level performance. Using a quantitative design and Ordinal Logistic Regression (OLR), the study assessed first- to third-year BSA students’ grades in FAR and CFAS for Academic Year 2024-2025. The null hypothesis (H0) posited no significant relationship between SHS preparatory factors (FABM performance and resource availability) and academic performance in these courses. Results showed that although students generally earned high FABM grades, SHS accounting performance and resource availability had no significant effect on FAR and CFAS performance; thus, the null hypothesis was accepted. These findings suggest that while SHS accounting provides foundational exposure, it does not significantly predict success in more rigorous college accounting courses. The study recommends aligning SHS and college accounting curricula, developing students’ critical thinking skills, and providing additional academic support through learning centers or tutoring programs. Future research should also explore non-curricular factors, such as study habits, using qualitative methods for deeper insight.