Factors That Lead To Students Poor Performance In Principles Of Accounts In Post Primary Institution

This study aims at investigating the factors that head to students poor performance in principles of account in post primary institution in Enugu South Local Government. It is not intended to contradict all papers or disapprove any already on this particular topic or similar topic but will serve as a supple monetary work to those one.

In spite of the obvious need for this subject (Account) in such a growing economy like ours, students seem to be shying ways from it opinions have widely varied as to the causes.

In view of the above, the investigator saw the need to fund out if there had been relative poor performance in the subject, and the factors that actually head to poor performance in this subject area.

Questionnaire:

The major instrument of date collection was as administration on the sample students and teachers from ten school.

Union Secondary school, Awkunanaw

Girls Grammar school, Uwani

Uwani Secondary scholl, Uwani

Idraw River Girls secondary school, Idraw

Army Day secondary school, Awkunanaw

Mary Land Secondary school, Mary Land

College of immaculate conception C.I.C, Uwani

Queens secondary school, New Lay-out

Urban Girls secondary school, Ogui

Metropolitan secondary school Ogui New Lay-Out

The questionnaire was also administered on the accounts teachers.

The study revealed among other things that:

Students performance in Accounts have been relatively low

Students tend to find Account difficult and more so, when they lack good background

There seems not to be adequate number of teachers teaching Accounts in Enugu South Local government area.

Lack of appropriate instructional materials lack of constant practice by student perhaps, because not adequately maturated by thee teacher, text book and irregularity in the supply of teachers, are some of the other factors by the study.

Some teachers do not know how to inculcate, how to teach, how to impact knowledge they have been trained for into the students

To off-set these proven bottleneck and thereby facilitate student"s performance in the subject, the researcher recommends among others that:

Efforts should be stepped up in going students god background in mathematics.

Government should view with seriousness the issue of training teachers.

Institution of higher learning should be encourage to mount business courses.

Government should forestall the exodus of these accountry teacher by providing them with rewards commensurate with what their counterparts in private sectors receive.

Nigerian and up-to-date textbooks should be provided, while teacher are advised to give the students adequate motivation for constant practice

1.0 Introduction

The factors that leads to students poor performance in principle of accounts in post primary institutions in Enugu South local government area of Enugu State.

The principles of financial accounting is set up to propane students generally for the study of financial accounting in particular. It is hoped that the selected definitions that follow will create the awareness needed for students and as well awaken their interest in the study of accounting.

The American institute of certified public accountants defines accounting "as the act of recording, classifying and summarising in a significant manner and in terms of money transactions and events which are part (at least) of a financial character, and interpreting the results thereof".

Also, Accounting can been defined as the process of identifying, measuring and communicating economic information to permit informed judgement and decision by users of the information However, this definition by the American accounting association appears to dwell more on investment decisions made based on accounting information. Investment decision, whether by investors buying shares in a company or a company investing the funds at its disposal, involves identifying investment opportunities assessing or analysing the various alternatives based on sound economic principles. The association of national accountants of Nigeria defines accounting. "as the analysis, classification and recording of financial transactions and ascertainment of how such transaction affect the performance and financial position of a business. This involves knowing the day-to-day dealings with money and money.

Consequently, the practice of accounting stated since organised life evolved. The early man lived in caves from where he developed into living in communities. That is, each person went about doing those activities of life for which he was most gifted. This gave rise to individuals producing certain goods in quantifies in excess of what they needed which there were other goods which they needed cout they did not produced themselves. The result was exchange. The first system of exchange was by barter. Later money evolved and replaced banter. During the stage of barter, recordings exchange were recorded. A stroke on the wall or a pebble thrown into a pot could represent a receipt of 10 cowries. When a payment of a similar amount is made, then a pebble would be removed from the pot a stroke cleaned off from the wall. At any point in time, the number of pebbles, sticks or strokes remaining would signify the amount of money or commodity left, owned or owed by the "recorder"

In Nigeria, Accounting or book-keeping originate from the missionaries and private commercial schools in 1900. These missionaries came along with their cousines men and introduced book-keeping as apprenticeship programmes when the apprenticeship agencies failed to meet the needs of book-keepers and clerical workers, pre-service education programmes for training these workers were organized in academics and proprietary schools. The rapid expansion of business in the early years of the 19th century and need for larger number of bookkeeping and stenographers, clerical worker brought about an increased interest in business courses.

Educators became more concerned about commercial courses, early in the twentieth century and as a result of this interest, the Phelps-stokes fund of the U.S.A in co-operation with the international education board set up two commissions.

The Phelps-stroke fund is an American phiantropie organization interested in African. The Commission was led by THOMAS JESSE JONES an American sociologist at the famous American Negro college Hampton Institute. It is the commission that bought about the evolution of technical and commercial training.

The commission recommendation that the programme should be given by Government department and also supervise by them. They stress the importance of bookkeeping and this led to the opening of the first school, Boys High School, Nonny in April 1900 and it is a comprehensive secondary school. The courses they study involve both technical and commercial courses.

In 1900 - 1935, because of the changing society, need for these commercial schools became imperative. Their products like stenographer, clerical workers, accountants are of such importance that no company or industry can do without them. As the need for these product grew, the federal and state Governments started giving their for support to the courses. It was because of this, that secondary schools started including this subject in their curriculum. This was as a result of only the commercial school not being able to supply the adequate man-power needed in Accounting. Much emphasis was also being laid on the subject account at secondary school levels to supplement for the private commercial school need.

The issue of students performance in principles of Account in schoolks in Enugu South Local Government Area is one that has attracted a lot of divergent views.

Many of these arguments are matters of opinion which still need to be substantiated with facts and figures before they can be dependable. Substantiating his stand, Akpero (1981) says "The declining statistics of successful performance in accounts in WASC is very easily demonstrated between 1990-1993 the percentage of passes of candidates have stood as follows:

June 1990 - 53.18

June 1991 - 48.61

June 1992 - 46.02

In this hue and cry concerning our students educational attainment in the cost primary institutions, the question is, is principles of accounts a recluse?

Osisioma (1992) found that students performance in principles of accounts in secondary schools in Enugu South Local Government Area was rather decreasing progressively yearly as follows

1986 - 58.18

1987 - 48.61

1988 - 46.02

1989 - 46.00

The steadly decreasing performance could serve as an indicator that principles of accounts is not the "odd man out" in the issue of student poor performance. The burden is to find out the various factors that lead to student"s poor performance in post- primary institution and based on their findings suggest some remedies.

The G.C.E and SSCE (internal and private) are some of the public examination used in Nigeria at present as yardsticks for measuring standard of performance. Hence our focus for the purpose of this study, is on the performance in SSCE (internal and private). It is almost a popular opinion that education is the bedrock of national development. The extent we can go in our development as people depend on our level of educational development. Knowing this, therefore, it will be fool hardy for us to be intensive to our students academic achievements and what quality of education they received.

It is against the back ground that in the relent times our government (the various levels) are taking time to recognize our educational system in a bid to pursue qualitative and functional education. Again this lends credence (believe) to the need for the topic of this research. We hope that it will be of immense contribution to effective teaching and hearing of principles of accounts in our secondary or post primary institutions.

1.1 Statement of the Problem

A casual survey of the school system revealed that very few periods were allocated to principles of accounts as compared to periods given to other subjects. It is difficult to find any subject that is not faced with one problem or the other. It appears that the area of accounting records are worst performance in school certificate examination. This situation is disheartening.

These problems emanated from the fact that there are inadequate number of qualified amounting teacher. Most of the accounting teacher are people who graduated from commercial school. They do not have full knowledge of the course, thereby finding it difficult to teach students under them.

Another problem is lack of vocational guidance counsellors; when you go to secondary school you will hardly see a guidance counsellor who will guide student and tell them the importance and great opportunity awaiting them of they do and take interest in accounting.

Again the subject principle of accounts is always started at the ss1 when the student must have done three years in their secondary school career. This subject is only done in the senior part of the secondary school. More ground will not be covered in this remaining 3years since it is a vast subject. Lack of financial support from government to private institutions lack of incentive for accounting teachers

1.2 Purpose of the Study

The purpose of study is to investigate into what can be done to improve the performance of students in principles of accounts.

To investigate whether qualified teacher/people in account prefer working in the banks than going to the classrooms to teach.

If remuneration for teachers in accounts will in any way improve the performance of students. Also if the socio-economic of the students could be an obstacle in the study of accounts

Before, any effective performance improvement scheme can be mounted for the subject, it has to be preceded by an investigation into factors that head to students poor performance in principles of account which is the purpose of this study. The study will form a basis for further researchers. Such as "the effect of insufficient professionally qualified teacher on student performance in principles of accounts" It will be a light to curriculum planners and developers as to what reasons are necessary to foster student achievement in the subject.

1.3 Significance of the Study

The study is important to the students, so that it will correct the negative impression, which they have developed against accounting. The suggestion and recommendation of the study if properly implemented will enhance their study of the course, thereby creating employment opportunities at the end of their course.

On the part of the teachers, the study and its recommendations will induce the government to spearhead action towards better performance of students in principles of accounts. It will also disclose further research on poor performance of students on principles of accounts.

Finally, on the part of the government and the community the study will entitle the government and educational planners to facilitate action in the implementation and recommendations. It will also give principle of accounts the position it deserves in educational curriculum.

1.4 Statement of the Hypothesis

Ho: There are no rocks of basic computational abilities for principles of accounts.
Hi: There are lack of basic computational abilities for principles of accounts.

Ho: Students performance in principle of accounts is light in relation o other subjects.
Hi: Students performance in principles of accounts is light in relation to other subjects.

Ho: Teachers have not been adequate in given take-home assignments despite their work hoad.
Hi: Teachers have been adequate in given take-home assignment despite their work hoad.

Ho: Enough periods are not given to principles of accounts.
Hi: Enough periods are given to principles accounts.

Ho: Most of the secondary schools are not lacking sufficient qualified/professional teachers in principles of accounts.
Hi: Most of the secondary schools are lacking sufficient qualified/professional teachers in principles of accounts.

1.5 The Scope of the Study

The researcher is using the Enugu South Local Government Area as a case of study.
However, some school in Enugu South Local Government Area will be randomly selected for this exercise.

The schools are:

Union Secondary School, Awkunanaw

Girls Grammar School, Awkunanw

Uwani Secondary School, Uwani

Idaw River Secondary School, Idaw River

Arm Day Secondary School. Awkunanaw

Maryland Secondary School, Maryland

College Immaculate Conception, (C.I.C) Uwani

Queens Secondary School Ogui New-layout

Urban Girls Secondary School, Ogui

Metropolitans Girls Secondary School, Ogui New Layout

1.8 Definition of Terms And Abbreviations

Abbreviations:

L.G.A- Local Government Area.

F.S.L.C - First School Leaving Certificate

S.S.C.E (Internal) - Senior School Certificate Examination (WAEC)

S.S.C.E (Private) - Senior School Certificate Examination (G.C.E)

W.A.E.C - West African Examination Council

Terms:

Odd Man Out - Standing alone and not included in the trend of events.

Qualitative Education - High Standard of Education, whereby the beneficiaries perform up to or & above the expectation place on them by the society.

Functional Education - Education that emphasizes on what the educated will be doing when he comes out

Performance Improvement Scheme - A plan of what to add, remove or new policies and principles to adopt in order that the student will perform better.

Professional Qualified Accounts Teachers - For teaching of principles of accounts in post primary schools, they are teachers who posses NCE, HND or B.Sc in accounting.

5.0 Summary of Findings, Conclusion and Recommendation

Accounting is a system of principles and techniques, which permits the recording, interpretation, and communication of financial information to interested parties, as an aid to managerial decision-making. By, their nature accounting principles are not absolute precepts or fundamental laws. They are rather, practical prescriptions-rules, guides and generalisations - which have evolved over the years through trial and error, and which provide a framework for accounting practice.

Also, accounting is the language of modern business a tool for business decision-making. Because of its overriding utility value, accounting constitutes a major foundation subject in tertiary institutions the world over. Basic knowledge of the subject is a necessary tool for appreciating other related disciples in business studies and the humanities in general.

Unfortunately, many student seem to be scared of accounting. One explanation for that is the massive data content of the subject. The real problem however lies with the method of presentation often adopted both in classroom delivery and the textual presentation of the subject. Like all other subjects, every accounting topic has key learning points, which ought to be understood if the supporting data treatment can be appreciated.

Principles of accounting are design to build up a very strong foundation in financial accounting. It highlights both the learning points and the treatment of accounting data in each of the key components of the subject.
Therefore, the researcher intended to use this research work to remove the enigma that makes students afraid of principles of financial accounting. It is intended to help students lay a very solid foundation for the study of financial accounting to any level.

5.1 Findings

Based on the data presented in the analysis, it was observed that principle of accounts have qualified teachers who teach the subject.

It was also observed that student find principle of accounts difficult because of computational ability. Due to this the students do not accept the expected objectives in the subject.

It was indicated that enough periods was not given to principle of accounts in the school timetable. This makes it impossible for the teachers and students to finish what is in principle of accounts curriculum.

Again it was noted that despite the importance of vocational guidance counsellor that majority of the schools in Enugu South L.G.A do not have a guidance counsellor. This creates problem to the students who do not know the importance of principles of accounts.

During the investigating period, the researchers observed that some schools in the state do not commence the study of principle of accounts in JSS1, instead the subject is started in SSS1, this heads to non-coverage of syllabus before the final examination.

Also, a good number of students shy away from the study of principles of account just as they do from the study of other numerate subject like mathematics and statistics. Students who have poor background in mathematics have often found accounts so difficult that they drop it even when they are interested in it.

There are generally insufficient availability of teaching aids and laboratory equipment in our schools. Obviously, we do not expect much from such students because they were not properly, groomed during their career. Therefore, where students are not properly groomed they are bound to performed poorly.

It was observed that one of the greatest difficulties confronting students of principles of accounting was the breath of most business subject, pointing out that a vast amount of information is involved as the subjects cover innumerable topics.

However, the time allotted on the timetable for teaching and learning of accounts seems to constitute another limiting factor. When one compares the depth of work stated in the WAEC syllabus for coverage in principles of accounts with maximum of 1½ hours usually allowed in the time-table one would have little wonder why there is poor performance as a result of non-coverage of the syllabus.

Increase in secondary school emolument as a whole has been accompanied by a decline in the quality of education. The observation indicates that contends that there is a fall in the quality since contends that there is a fall in the quality since quality cannot be measure by numerical growth.

Lastly, it was observed that the students were not given enough take home assignment. This means that the teaching and learning was dominated by the teachers.

As we know students learn 90% of what they hear, see and do. Principles of accounts as a mathematical subject need the full involvement of the appropriate column.

This portrays that student after school will not be able to post simple account. This shows that they will not help to revive the economy.

5.2 Conclusion

From the data collected based on the answer to the questionnaire, the researcher came out with the following conclusions:

Most of the students perceived that principle of Account is a different subject and so face it as a simple course no matter how simplifying the teacher may have tried to do it.

Lack of number of teachers contributed to the constraints in teaching of accounts and also there were no guidance counsellor to guide the pupils on how accounts is. Very important in the world around us. So many student decided to choose social or arts related subject so as to be a lawyer, medical doctor, journalist and so on. But when they finally notice the importance of account to our economy today, they we start running back to account and by then it is late, and frustration will set in, since they cannot put in well in the subject at long last.

In addition, since they are misdirected that account is difficult and they like running into easy course, and want to become lawyers, artists, journalist and so on. Also, when they will discover that account is very important than law and others as regards to the economy, they will tend to come back to accounts.

The teachers interviewed also confirmed that what the student say is the truth, due to one teacher handling the whole school in the principle of account to the whole school from JSS 1 to SS 3, because the teacher will find it difficult to be doing the required criteria like take home assignment, test and others.

An important aspect of accounting that needs highlighting is this factor of whether accounting is a science or an art. As stated earlier, the art of recording, classifying and summarising are those of book keeping and not essentially accounting.

For accounting to meet the current challenge business and government it has to do with a lot of analysis and interpretation of financial transactions, events and positions. Analysis is done by using scientific and mathematical tools and techniques. Accounting of today requires the knowledge of statistics, linear programming and financial mathematics, and other quantitative techniques.

Business activities make decision on sources of finance to utilise, investment into which to employ available funds, and low to distribute the rewards or results of their operation for a period. Accounting aids managements to ensure that these decisions are economic, efficient and effective. As a result accounting has to involve the use of scientific tools to communicate to management in a financial language that can result in decisions being made that will produce the required results. The adoptability of the computer to accounting lends more credence to the fact that there is more science than art in accounting.

5.3 Recommendation

Following the results of the findings, the following recommendations are suggested:

The students should be made to be familiar with the various books of accounts used in modern offices today such as cashbook, ledger, trial balance and the balance sheet. This could be done by taking students out on excursion to big organisations that make use of the books of accounts mentioned.

One of the major problems in our educational system is lack of materials and equipment. This equipment includes different accounting machines microcomputers, etc. The government should provide these necessary equipment and materials within her limited resources.

The need to have competent accounts teachers cannot be over emphasised. More accounts teachers should be trained at the tertiary level. The government should also encourage accounts teachers by providing scholarship awards and other remunerations to facilitate the training of accounts teachers.

More periods should be allotted to the study of principles of accounts bearing in mind the scope of the subject.

Efforts should be stopped up in giving students good back grand in mathematics.

One of the key factors of success at examinations is constant practice, therefore, success could only be achieved where there is enough practice before actual examination takes place. The researcher is of the opinion that constant practice makes perfect. Students are recommended to be having constant practice of principles of account, so as to master mind the subject tips. Students who want to achieve success should do a lot of practice exercise to arm themselves properly before examination.

Preliminary Page(s)

Title Page

Declaration

Approval

Dedication

Acknowledgement

Abstract

Table of Content

Chapter One

1.0 Introduction

1.1 Statement of the problem

1.2 Purpose of the study

1.3 Significance of the study

1.4 Statement of the hypothesis

1.5 Scope of the study

1.6 Limitation of the study

1.7 Definition of terms and Abbreviation

Chapter Two

2.0 Review of Related Literature

2.1 Meaning of principles of accounts

2.2 Objective of teaching principles of accounts in the post primary institution.

2.3 Problem facing students in principles of accounts

2.4 Ways of improving students poor performance in principles of account

2.5 The roles of accounting in economic development

2.6 Basic accounting equation and double entry

Chapter Three

3.0 Research Design and Methodology

3.1 Sources of data

3.2 Population and sample used

3.3 Instrument used

3.4 Method of data collected

3.5 Technique of data analysis

Chapter Four

4.0 Data Presentation and Analysis

4.1 Data presentation and analysis

4.2 Test of hypothesis

Chapter Five

5.0 Summary of Findings, Conclusion and Recommendation

5.1 Findings

5.2 Conclusion

5.3 Recommendation

Bibliography

Appendix

• Factors That Militates Against Effective Implementation Of Universal Basic Education In Anambra State
• Factors That Are Responsible For Pregnancy Amongst Secondary School Students
• Factors That Influence The Nutritional Status Of Primary School Pupils
• Factors That Influence Consumer Purchase And Consumption Of Eggs
• Factors That Promote Job Satisfaction Among Physics Teachers In Umuahia
• Total Quality Management And The Critical Factors That Hinders Its Implementation In Organisations
• Investigation Of The Factors That Contribute To Youth Involvement In Crime And Bribery In Nigeria

• Accounting Project Topics and Materials