PROJECT TOPIC- STRATEGIES FOR IMPROVING TEACHING AND LEARNING OF BOOKKEEPING AND ACCOUNTING IN SENIOR SECONDARY SCHOOLS. IN ONITSHA SOUTH L. G. A. OF ANAMBRA STATE.

CHAPTER I

INTRODUCTION

1.1  Background of the study

Bookkeeping and Accounting is one of the skill subjects taught today in senior secondary schools in Nigeria. According to Eguk-Udo (1979), Accounting refers to the manner in which financial records and statements are prepared and kept. Bookkeeping and Accounting build a solid background for further study of Accounting. Accounting to Igboke (2002): Accounting starts with Bookkeeping and continues

after it. He also stated that Bookkeeping is the initial recording of the financial transactions of an organisation, which could be determined at any point in time. Bookkeeping is the actual record making phase of Accounting. Bookkeeping and Accounting records are required in all facts of our economy, be it an individual concern, partnership, companies, non-profit making organisations (churches, clubs, etc) and

government establishments or institutions. Igboke (2002) defined Accounting as the collecting, recording, summarising, analysing and reporting in monetary terms information about a business organisation. Wood and Sangster (2002) defined Accounting as the use to which data recorded by Bookkeeping can be put for various purposes. The importance of Accounting and Bookkeeping and

usefulness of knowledge cannot be over-emphasised. For example, Bookkeeping and Accounting is used for pay rolling, determining actual cost of operations, products running departments, analysing of variances, profitability and social use of funds. (Okwo 1999) and Needless (1984). All these help in one way or the other in making proper management decision and also for accountability. Accounting students

are helped to form standard of accuracy, neatness, orderliness and hence they become useful in their field of study. In fact, prospects embedded in the study of Bookkeeping and Accounting are innumerable. It is because of the importance and wide use of Bookkeeping and Accounting in our society that motivates

the researcher to find the strategies for improving the teaching and learning of Bookkeeping and Accounting. Bookkeeping and Accounting is one of the specialised subjects, a skill subject which needs the mastery of the strategies to be employed in teaching and learning. The application of the appropriate pedagogic strategies will be of great use or help to the teacher as well as the students in achieving the learning objectives and learning outcomes of each lesson in the subject.

PROJECT TOPIC- STRATEGIES FOR IMPROVING TEACHING AND LEARNING OF BOOKKEEPING AND ACCOUNTING IN SENIOR SECONDARY SCHOOLS. IN ONITSHA SOUTH L. G. A. OF ANAMBRA STATE.

1.2  Statement of the problem

Bookkeeping and Accounting as a subject taught in our senior secondary schools is a skill subject. Being a skill subject, it has never been an easy task for Bookkeeping and Accounting teachers, instructors and students. It is besieged with many problems. It has been observed that the failure to teach this valuable subject properly is due to the inadequate pedagogic strategies applied towards the subject in Nigeria

senior secondary schools. Again, experience has shown that some of the strategies used are archaic and no longer serve as effective techniques and methods in enhancing the teaching and learning of the subject. This has resulted to few students taking up the subject in the senior secondary school. Available records have equally shown that the performance of the few students that take up the subject is not

encouraging. Especially in external examination such as those organised West Africa Examination Council (WAEC). As a result of their poor performance, a lot of them find it difficult to gain admission into higher institutions to study the course and are thus frustrated and discouraged in learning the subject. Being aware of the imponderance and wide use of Bookkeeping and Accounting in business and non-business

organisations and government establishments or institutions, the researcher feels that it is imperative to fine effective, adequate and appropriate strategies for improving the teaching and learning of Bookkeeping and Accounting in senior secondary schools in Onitsha South L. G. a. of Anambra State.

1.3  Purpose of the study

The main purpose of the study was to determine strategies for improving the teaching and learning of Bookkeeping and Accounting in senior secondary schools in Onitsha South L. G. A.

Specifically, the study sought to determine

  1. Appropriate instructional materials for improving the teaching and learning of Bookkeeping and Accounting
  2. Effective organisation of instructional objectives that could improve teaching and learning of Bookkeeping and Accounting
  3. The guidance and counselling practices that could improve the teaching and learning of Bookkeeping and Accounting
  4. The methodology strategies that could improve the teaching and learning of Bookkeeping and Accounting.
  5. The assessment and evaluation strategies that could improve the teaching and learning of Bookkeeping and Accounting.
  6. The teacher-student relationships that could improve the teaching and learning of Bookkeeping and Accounting.
  7. The classroom environmental condition that could improve the teaching and learning of Bookkeeping and Accounting.

1.4  Significance of the study

The researcher in carrying out this research hopes that the findings of this study will be beneficial to Bookkeeping and Accounting teachers, students, curriculum and methodology instructors, employers of Accounting Labour, the Parent-Teacher Association (PTA), school award as well as the government on the following ways:

The study will be a guide to Bookkeeping and Accounting teachers, instructors and other Accounts curriculum implementers in selection of appropriate instructional materials to be used in teaching Bookkeeping and Accounting.

The study will also be a guide to Bookkeeping and Accounting teachers and instructors in proper organisation of instructional objectives to be employed in teaching Bookkeeping and Accounting.

Again, the study will assist the teachers to apply the guidance and counselling practices that could improve the teaching and learning of Bookkeeping and Accounting. Not only in teaching the subject.

Furthermore, the students will benefit from the study. Their active participation in learning  the subject coupled with their pleasant or healthy relationship with their teacher will improve their performance in the subject and this will motivate them to have more interest in Bookkeeping and Accounting and further their education in Accounting.

Also, the government, school board and Parent-Teacher Association (PTA) will be benefit from the study by revealing to them the necessary conditions required in classroom environment for effective teaching and learning of Bookkeeping and Accounting for immediate action.

Finally, employers of labour (including government) will benefit from the study. They will have every course to rejoice because when the strategies are applied, many students will do Accounting and there will be adequate graduates in the field of Accounting for their use as Accounting clerks, Accountants and managers of financial institutions. In fact, the nation will get enough manpower requirement in Accounting field.

1.5  Research questions

This study sought to answer the following research questions:

  1. What are the appropriate instructional materials for improving the teaching and learning of Bookkeeping and Accounting?
  2. How could the instructional objectives be organized to improve the teaching and learning of Bookkeeping and Accounting?
  3. What are the guidance and counselling practices that could improve the teaching and learning of Bookkeeping and Accounting?
  4. What are the methodologies that could improve the teaching and learning of Bookkeeping and Accounting?
  5. What are the assessment and evaluation strategies that could effectively improve the teaching and learning of Bookkeeping and Accounting?
  6. What are the activities that could improve teacher-student relationships in teaching and learning of Bookkeeping and Accounting?
  7. What are the classroom environmental conditions that could improve the teaching and learning of Bookkeeping and Accounting?

PROJECT TOPIC- STRATEGIES FOR IMPROVING TEACHING AND LEARNING OF BOOKKEEPING AND ACCOUNTING IN SENIOR SECONDARY SCHOOLS. IN ONITSHA SOUTH L. G. A. OF ANAMBRA STATE.

1.6  Delimitation

This study covered the strategies for improving teaching and learning of bookkeeping and accounting in senior secondary schools. in onitsha south l. g. a. of anambra state.

1.7  Limitations

Due to limitations of finance, time and material resources, the sample may be very small in relation to the general population.

Due to inability to reach all the members of the sample, owing to some circumstances the result of the sample may not be a true representation as expected. The researcher found it difficult to co-operate with the respondents due to their low level of understanding. Even the questionnaire that were given to them was a problem to retrieve. Based on these, the study was not as easy as expected.

PROJECT TOPIC- STRATEGIES FOR IMPROVING TEACHING AND LEARNING OF BOOKKEEPING AND ACCOUNTING IN SENIOR SECONDARY SCHOOLS. IN ONITSHA SOUTH L. G. A. OF ANAMBRA STATE.

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