Accounting Skill Needs of Business Education Graduates for Teaching Financial Accounting in Secondary Schools in Bauchi State

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