Examination Of Income And Expenditure Pattern Among The Students

This research is carried out to find out the problems and prospects of teaching accounting in secondary schools in Gwer West Local Government secondary schools towards the learning of accounting. A well-structured questionnaire was used to the outcome of the study showed that students perceived learning accounting to be difficult, and relevant to life situations and that the sex of students does not affect their attitude toward the learning of accounting. It was recommended that counselors should be employed to counsel students in order to have a positive attitude toward their subject and that secondary schools" authorities should make provision for the supply of recent textbooks and materials should make teaching and learning of the subject, it was also recommended that teaching should employ an appropriate and suitable method of teaching to enable students to develop a positive attitude towards the learning of the subject and it finally, recommended that Government should provide a conducive environment for the teaching and learning of the subjects.

Introduction

1.0 Preamble

This chapter which is the introduction gives light on the background to the study, statement of the problem, purpose of the study, research questions, research hypothesis, significance of the study, scope of the study and definition of terms as used in this research work.

1.1 Background of Study

It is true that many students in accounting education today do not have secondary school background in accounting unlike mathematics, economics, English, government and so on. Therefore, they tend to have a negative attitude at the very beginning of the course at the university and assume that accounting is a very difficult course.

Students negative attitude toward accounting, considering it as a difficult subject. This is usually manifested by their poor performance and high rate of failure in principles of accounting

Since principle of accounting has come to stay in Nigeria secondary school the factors that affect students" performance in the subject become a necessity.

Accounting has been generically referred to as the language of business. It is an aid to trade and one of the foundation on which the whole structure of business rests.

Accounting is a process of identifying, recording and interpreting economic events.

"It is the determination analysis, interpretation and communication of economic data" accounting is an indispensible tool for entrepreneurship in any of the vocational skill. Hence, it is an element of business education and itself is a component of vocation education (V.E) Colvin (2007) described vocational education as including such areas as Agricultural, Business, Health Occupations, Industrial/Technical and Home Economics.

A successful career in vocational education can only be guaranteed by a proper and accurate keeping of financial records. Whatever affects the effective development of vocational education affects the economic development of such nation. Vocational education prepares people for occupations requiring manipulative skills. Indeed, itis designed to develop skills, knowledge, abilities, attitudes and work habits needed for self - sufficiency Buckingham (2013). It is basically occupation oriented because, it is essentially intended to provide skills and man power for commerce and industry in any nation. Hence Bush (2013) noted that the students to Nigeria present economic problems couldn"t exclude the intensification of vocational education for the citizenry. Coetzee (2009) observed that combating unemployment in Nigeria through the creation of self-employment emphasizes the establishment of small - scale enterprises in rural areas by skilled personnel who are products of vocational education. The possession of the necessary skills in financial record keeping is a priority and accounting process is a solution.

The problems facing accounting in secondary schools are twofold: the teaching on the one hand and learning on the other hand. The performance of students in the subject in the SSCE examination has not been encouraging. Students are generally deficient in numerate subjects like accounting and mathematics. Department of business education (2007) report, that pupils has been deficient in simple knowledge, abilities, attitudes and work - habits needed for self - sufficiency. It is basically occupation oriented because, it is essentially intended to provide skills and man power for commerce and industry in any nation. Hence Hog et al (2005) noted that the solutions of Nigerians present economics problems couldn"t exclude the intensification of vocational education for the citizenry. Bush et al (2010) observed that combating unemployment in Nigerian through the creation of self - employment, emphasizes the establishment of small - scale enterprises in rural areas by skilled personnel who are products of vocational education. The possession of the necessary skill in financial record keeping in a priority and accounting process is a solution.

The problems facing accounting in secondary schools are twofold: the teaching on the one hand and learning on the other hand. The performance of students in the subject in the SSCE examination has not been encouraging. Students are generally deficient in numerate subjects like accounting and mathematics. Department of business education; (2020) report, that pupils has been deficient in simple mathematics can also be applied to accounting. The ever - increasing poor performance of students in in accounting in secondary and post-secondary schools is a serious concern and unpalatable signal to the development of accountancy (Dombroskiet al, 2010). No doubt the poor performance in accounting can be traced, in part, to the poor methods of teaching the subject. As Ngwenya (2014) has pointed out on the need for practical lessons in the physical sciences, it can also be stated that teaching of accounting in secondary school without the use of accounting laboratory for practical lesson, inhibits the study of the subject. Teachers should improve on their teaching methods and processes. While it is not the objective of this paper to be teaching methodologies, it is utmost necessary that accounting teachers should note that the enduring solutions to these problems are from the teachers. Accounting teachers should be efficient, effective and qualitative.

Rajoo (2012) argued that, the effective teacher should have good understanding of the subject he teaches. Lack of good preparation was identified by Hallingereta (2010) as causing poor teaching. On the Part of the students, the finding of Duff (2007) on mathematics can logically be applied. He stressed sex - stereotyping, transfer of poor attitude between peers and from older students, and poor self - concept towards the subject, the influence of the environment on the students, as effecting learning. The government on its own partneeds to provide adequate found, materials and human resources and necessary motivation of students and teachers (Hoy et al, 2003).

Against the forgoing background, it would therefore be very necessary for accounting teachers, the secondary school administrators and the government to take a critical look at the ways of improving the status of accounting as a subject in secondary school.

1.2 Statement of the Problem

Observations and reports from examining bodies like WASC, NECO and JAMB revealed that a high percentage of secondary school students continue to perform poorly in principle of accounting curriculum. Students" performance in the subject appears to be declining over the years. Yet in the face of all these efforts put in place by various stake holder and curriculum planner. The rate and degree of students" poor performance in senior secondary school examination in principle of accounting must now be a problem of national concern. The question that readily comes to mind is; what are the problem confronting the teaching and learning of accounting? Are the teachers of principle of accounting adequately qualified and properly trained in the subject? Is the excessive work load and lack of teacher training facilities at the root of poor teaching of accounting?

1.3 Purpose of the Study

The major purpose of this study is found out the challenges and prospect of teaching and learning of accounting in secondary schools Gwer West Local Government of Benue State.

Specifically the study will;

Find out the challenges facing the teaching and learning of accounting in secondary schools?

Determine if teachers" and students" attitude towards teaching and learning of principle of accounting is one of the major problem confronting the teaching and learning of accounting in Gwer West Local Government area

Determine if school environment affect the teaching of accounting.

Find out if teachers" teaching methods affects the teaching and learning of accounting.

Find out if teachers" use of instructional materials contributes to the problem of teaching and learning of accounting.

To proffer solution on the challenges facing teaching and learning of accounting.

1.4 Research Questions

To achieve the objective of the study, five research questions were raised:

What are the challenges facing teaching and learning of accounting in secondary schools?

Does teachers" attitude to the teaching of principle of accounting constitute a problem in the teaching of accounting?

Does school environment influence the teaching and learning of accounting?

Does teaching methods constitute significant problem in teaching principle of accounting?

Does the lack of instructional materials, educational facilities and inadequate supervision constitute a significant problem in teaching and learning of accounting?

1.5 Research Hypothesis

The following research questions were formulated to guide the study:

H0: There are no challenges facing teaching and learning of accounting in secondary schools.
H1: There are challenges facing teaching and learning of accounting in secondary schools.

H0: Teacher" attitude to the teaching of principle of accounting does not constitute a problem in the teaching of accounting.
H1: Teacher attitude to the teaching of principle of accounting constitute a problem in the teaching of accounting.

H0: School environment do not influence the teaching and learning of accounting.
H1: School environment influence the teaching and learning of accounting.

H0: Teaching method does not constitute significant problem in the teaching principle of accounting.
H1: Teaching method constitute significant problem in the teaching principle of accounting.

H0: Lack of instructional materials, educational facilities and inadequate supervision does not pose significant problem in teaching and learning of accounting.
H1: Lack of instructional materials, educational facilities and inadequate supervision pose significant problem in teaching and learning of accounting.

1.6 Significant of Study

It is envisaged that findings from the study may reveal challenges that influence the teaching and learning of accounting examination in Benue State. This exposition would help Benue State to adapt workable measures or strategies that are likely to improve the teaching and learning of accounting.

The study would provide information that is likely to be useful for the purposes of in - service training for teachers and other stake holders in education in the State. It may also serve as a reference material for policymakers to consider in the design of programmes to pursue at the basic level of education that might yield encouraging WAEC results.

Finally, this study is likely to inspire other researchers to embark on similar studies into challenges and prospect in teaching and learning of accounting in other districts and satieties, so that more general information about factors that contribute to falling standards in education especially in public schools could be obtained and addressed to improve academic performance of students.

1.7 Scope of the Study

The study covered five senior secondary schools in Gwer West Local Government Area of Benue State. The study covers four private schools and one public secondary school.

1.8 Operational Definition Of Terms

Learning:

Learning is defined as the consistent pattern of behavior and performance by which an individual approaches educational experiences. It is also ways of perceiving, conceptualizing and problem solving. It is a preferred way of interacting with and responding to the environment.

Accounting:

Accounting is the process of creating financial statements based on the company"s financial information. Also, financial accounting is used by internal or external business stakeholders for making business or investment decisions.

Attitude:

According to Oxford Advanced Learner"s Dictionary, attitude is defined as the way one thinks and feels about something or somebody. It is also an organized predisposition to think, feel, perceive and behave toward a referent or cognitive object.

Accounting Equation:

The accounting equation, the basis for the double - entry system is written as follows: Assets = Liabilities + Stakeholders" equity. This means that, all the assets owned by a company have been financed from loans, from creditors and from equity from investors. "Assets" here stands for cash, account receivables, inventory, e.t.c, that a company possesses.

Accounting Methods:

Companies choose between two methods - cash accounting or accrual accounting. Under cash basis accounting, preferred by small businesses, all revenues and expenditures at the time when payments are actually received or sent are recorded. Under accrual basis accounting, income is recorded when earned and expenses are recorded when incurred.

Financial Statement:

A financial statement is a document that reveals the financial transactions of a business or a person. The three most important financial statements for businesses are the balance sheet, cash flow statement and profit and loss statement (all three listed here alphabetically)

Summary, Conclusion and Recommendation and Suggestion for Further Research

5.0 Preamble

This chapter summarize the researchwork, draws the conclusion for the research recommendation for the research and suggestion for further research.

5.1 Summary

This research work was organized in five chapters:

Chapter one is the introduction captured the background of study, statement of the problem, aim and objectives of the research, significant of the study and research questions and hypothesis that were formulated guide the study.

Chapter two which reviewed related works of literature on the subject study. It comprises of the theoretical and conceptual from work. The concept of accounting and theories of accountant were reviewed researchers and their various contributions as related to concept under the study.

Chapter three which is the methodology provides the method used for data collection and analysis. The study area, population, sample and sampling techniques is discussed here.The instrument for data collection and validation of the instrumental is also conducted.

Chapter four deals with the data analysis and interpretation of result obtained from the field survey. Where, the research questions stipulated in chapter one to guide the study analyzed. The research hypothesis are also tested and discussion of the finding the research incorporated.

Chapter five deals with the conclusion, summary, recommendations of the research and suggestion for further research.

5.2 Conclusion

The study has successfully identified some problems encountered in teaching and learning in secondary schools in GwerWest Local Government Area of Benue State. The study discovered that teachers,student and parent are all agents of that contribution to the low educational attainment of students in especially in accounting subject. The school environment is also a decisive factor the influence the teaching and learning of accounting. Furthermore, method of teaching accounting by teachers, lack of instructional materials, are all contributing factors to the failure of accounting among students and guidance

5.3 Recommendations

Government should employ qualified experienced accounting teachers

Student that have chosen accounting as a subject should encouraged by parents at home, they should be properly guided and counseled on career opportunity in accounting and in provision of sample and comprehensive indigenous accounting textbook.

Government should equip the school library with all necessary learning and instructional materials in accountant.

Students with low marks in accounting in SSS1 and SSS2 should not be allowed to register the subject for WASSCE and NECO.

Government should give accounting teachers allowance and other incentives to attract experienced accounting teachers into the teaching profession. Government should do everything to discourage strikes and irregular academic calendar so that teachers will be able to cover syllabus adequate integrity and examination ethics.

Student should take their accounting lessons, assignment and exercise priory. At least period per week to be allocated to accounting.

Practical lessons should be encouraged to allow students to actually go through practical book-keeping and accounts.

Seminars should be organized for professional accounting bodies [e.g ICAN, ANAN] to educate students on the prospects of accounting career

5.4 Suggestions for Further Research

It Is important to state that further research be carried out on problems and prospects of teaching accounting in other local government other than GwerWest to a certain if there are similarities in a problem identified in this research work.

• Examination Of The Effectiveness Of Voluntary Assets And Income Declaration Scheme (VAIDS) In Curbing Tax Evasion
• Examination Of Income And Expenditure Pattern Among Student Of IMT
• Examination Of The Problems Of Personal Income Tax Management

• Accounting Project Topics and Materials