Accounting Skill Needs of Business Education Graduates for Teaching Financial Accounting in Secondary Schools in Bauchi State.
ABSTRACT
This title of the study was designed to determine the accounting skill needs of Business Education graduate for teaching Financial Accounting in secondary schools in Bauchi State.
The study adopted survey research design which involved Financial Accounting teachers in the government-owned senior secondary schools. The population of the study was 228 Financial Accounting teachers in Bauchi State.
Six research questions and three null hypotheses were formulated and tested at 0.05 level of significance to guide the study. The instrument used for data collection was structured questionnaire item statements.
To ensure that the instrument measures what it intended to measure, the questionnaire item statements were subjected to face validation by three experts. Cronbach Alpha was used to determine the internal consistency of instrument items.
The average reliability coefficient computed for the instrument was found to be 0.87. Mean was used to answer the research questions while t-test was employed to test the hypotheses.
The study found out that principles of accounting skill needs of Business Education graduates for teaching Financial Accounting in secondary schools are needed by Financial Accounting teachers.
The study also found out that adjustments accounting skill needs of Business Education graduates are most needed for teaching Financial Accounting in secondary schools.
The study found out that final accounting skill needs of Business Education graduates for teaching Financial Accounting in secondary schools are needed by Financial Accounting teachers.
The study found out that there was no significant difference in the Mean ratings of male and female teachers on the principles of accounting skill needs for teaching Financial Accounting in the secondary schools.
The study also found out that there was no significant difference in the Mean responses of qualified and non-qualified teachers on the final accounting skill needs for teaching Financial Accounting in the secondary schools.
As a result of these, it was recommended that State Ministry of Education should allow their teachers to embark on perpetual in- service training for Financial Accounting teachers with a view to improving accounting skill for teaching Financial Accounting.
TABLE OF CONTENTS
Title Page … … … … … … … … … i
Approval Page … … … … … … … … ii
Certification … … … … … … … … … iii
Dedication … … … … … … … … … iv
Acknowledgements … … … … … … … … v
Table of Contents … … … … … … … … vii
List of Tables … … … … … … … … … xi
List of Figures… … … … … … … … … xii
Abstract … … … … … … … … … xiv
CHAPTER ONE INTRODUCTION
Background of the Study … … … … … … 1
Statement of the Problem … … … … … … 8
Purpose of the Study … … … … … … 10
Significance of the Study … … … … … … 11
Research Questions … … … … … … … 15
Hypotheses … … … … … … … … 15
Scope of the Study … … … … … … … 16
CHAPTER TWO REVIEW OF RELATED LITERATURE
Conceptual Framework … … … … … … 18
Concept of Accounting … … … … … … 18
Introductory accounting skill needs of Business Education graduates for teaching Financial Accounting …… 29
Principles of accounting skill needs of Business Education graduates for teaching Financial Accounting 35
Adjustments accounting skill needs of Business Education graduates for teaching Financial Accounting … 64
Concept of Finance … … … … … … … 91
Final accounting skill needs of Business Education graduates for teaching Financial Accounting 98
Commercial accounting skill needs of Business Education graduates for teaching Financial Accounting 132
Government accounting skill needs of Business Education graduates for teaching Financial Accounting 147
Schema … … … … … … … … 155
Theoretical Framework … … … … … … 156
Related Empirical Studies … … … … … … 158
Summary of Related Literature … … … … … 161
CHAPTER THREE RESEARCH METHODOLOGY
Design of the Study … … … … … … … 162
Area of the Study … … … … … … … 162
Population of the Study … … … … … … 163
Instrument for Data Collection … … … … … 163
Validation of the Instrument … … … … … … 164
Reliability of the Instrument … … … … … … 165
Method of Data Collection … … … … … … 165
Method of Data Analysis … … … … … … 166
CHAPTER FOUR PRESENTATION AND ANALYSIS OF DATA
Research Question 1 … … … … … … … 167
Research Question 2 … … … … … … … 168
Research Question 3 … … … … … … … 170
Research Question 4 … … … … … … … 172
Research Question 5 … … … … … … … 174
Research Question 6 … … … … … … … 175
Hypothesis 1 … … … … … … … 176
Hypothesis 2 … … … … … … … 176
Hypothesis 3 … … … … … … … 177
Findings of the Study … … … … … … 178
Discussion … … … … … … … … 179
CHAPTER FIVE SUMMARY, CONCLUSION AND RECOMMENDATIONS
Re-Statement of the Problem … … … … … 185
Summary of the Procedure Used … … … … … 187
Principal Findings of the Study … … … … … 188
Conclusion … … … … … … … … 189
Implications of the Study … … … … … … 190
Recommendations … … … … … … … 191
Suggestions for further Study … … … … … 192
REFERENCES … … … … … … … … 193
APPENDICES
INTRODUCTION
1.1 Background of the Study
School as an agent of education is a social institution set up to serve the needs of society. According to Hornby (2006), secondary school is a school for young people between the ages of 11 and 16 or 18.
Therefore, secondary school in the context of this study is an organised institution for young people between the ages of 11 through to 18 where teaching and learning take place using both horizontally and vertically planned curriculum.
Transition from secondary education to tertiary education shall be through the appropriate selection mechanisms (Federal Ministry of Education, 2004), of which performance plays an integral part. Therefore, for academic performance to be attained teachers and students must be up and doing in their teaching and learning process respectively.
Teaching according to Obi (2005) involves guiding students to learn by means of discovering, probing, examining and analysing activities.
Therefore, the subject matter to be taught is determined to a large extent by the methods and techniques to be used. Clark and Star cited in Owodunni (2011) described teaching as an attempt to assist students in acquiring or changing some knowledge, skill, ideal, attitude or appreciation.
Hence, teaching involves the setting up of activities to enable somebody learn something which can improve the person’s knowledge, skills, attitude and values.
REFERENCES
Abdullahi, A. (2002). Business education, technology and national development: (A lead paper). National Association of Business Educators (NABE) Journal, 1 (2) 1.
Abdullahi, A. (1982). Science teaching in Nigeria. Ilorin: Atoto Press Limited. Accountingexplanation (2011). Accounts of non-profit making organizations. Retrieved on December 8, 2011 from http://www.accountingexplanation.com/ accounts_of_non profit_organizations.htm
Accountingexplanation (2011). Definition and explanation of non-profit making organizations. Retrieved on December 8, 2011 from http://www.accountingexplanation.com/definition_and_explanation_of_non_ profit_organizations.htm
Accountingformanagement (2011). Bank reconciliation statement. Retrieved on October 19, 2011 from http://www.accountingformanagement.com/ bank reconciliation statement.htm
Accountingformanagement (2011). Petty cash book. Retrieved on October 19, 2011 from http://www.accountingformanagement.com/petty_cash_book.htm
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