FINAL ACCOUNTING SKILLS REQUIRED BY BUSINESS EDUCATION GRADUATES FOR EFFECTIVE TEACHING OF FINANCIAL ACCOUNTING IN SECONDARY SCHOOLS IN BAUCHI STATE
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Date
2016-12
Authors
Ishola N.A
Raji L.M
Raji A.L
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Abstract
This study investigated the final accounting skills required by business education graduatesfor effective teaching of Financial Accounting in secondary schools in Bauchi State. It adopted survey research design. The population of the study comprised 228 Financial Accounting teachers without sampling, since the population is not too large. A structured questionnaire was used as an instrumentfor data collection and it was face validated by three experts, while the reliability of the instrumentyielded 0.79 using Cronbach alpha test ofreliability so as to measure the internal consistency of the items in the questionnaire. Data obtained were analysed using mean, standard deviations and t test statistic with the aid of SPSS software version 17.0. The results showed that final accounting skills required for effective teaching Financial Accounting in secondary schools are trading, profit and loss account as well as the balance sheet of a sole trader; partnership trading, profit and loss and appropriation account as well as the balance sheet; manufacturing trading, profit and loss account as well as the balance sheet; company trading, profit and loss and appropriation account as well as the balance sheet and the purchase of a business. It also revealed that teachers did not differ significantly on the final accounting skills required for effective teaching of Financial Accounting in the secondary schools in Bauchi State. However, there was significant difference in the views of qualified and non-qualified, experienced and less experienced teachers on thefinal accounting skills required for effective teaching of Financial Accounting in the secondary schools in Bauchi State. The paper concluded and recommendations were proffered such as, Ministry of Education and curriculum planners should see the needfor improving the appropriate curriculum that will make provision for a thorough understanding of the determined skills during their studies and in turn impart them to their students.
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Ishola N.A, Raji L.M & Raji A.L (2016) FINAL ACCOUNTING SKILLS REQUIRED BY BUSINESS EDUCATION GRADUATES FOR EFFECTIVE TEACHING OF FINANCIAL ACCOUNTING IN SECONDARY SCHOOLS IN BAUCHI STATE AFRICAN JOURNAL OF PEDAGOGY 9(0)