A SURVEY OF ACADEMIC PERFORMANCE IN
BOOK-KEEPING AND ACCOUNTING AMONG SECONDARY SCHOOLS STUDENTS IN LAGOS STATE
BY
OGUNGBE ADEBOWALE JEFFRY
MATRIC NO: EKSU/EPE/12/0081
DEPARTMENT: ACCOUNTING EDUCATION
A
RESEARCH PROJECT SUBMITTED TO THE FACULTY OF EDUCATION, DEPARTMENT OF
ACCOUNTING EDUCATION,
EKITI STATE UNIVERSITY,
ADO-EKITI
IN
PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF BACHELOR OF SCIENCE
(EDUCATION) B.SC. (ED) IN ACOUNTING EDUCATION.
DECEMBER,
2017
CERTIFICATION
This
is to certify that this research work was carried out by OGUNGBE, ADEBOWALE JEFFRY
with Matriculation Number EKSU/EPE/12/0081
of the department of Accounting Education, Faculty of Education, Ekiti State University, Ado-Ekiti, Ekiti State.
________________ _______________
MR.
EZEKIEL A.I.D DATE
Supervisor
________________ _______________
MR.
ADEBOSIN W.G DATE
Head
of department
________________ _______________
DR.
VIATONU A.O DATE
Directorate
of Degree Programme
__________________ ______________
EXTERNAL
EXAMINER DATE
ii
DEDICATION
This
research work is dedicated to glorify God Almighty for His merciful kindness
who has made it possible for me to complete my B.Sc (ED) programme and to my
lovely parents Mr. and Mrs. Ogungbe, May God bless them.
iii
ACKNOWLEDGEMENTS
The
greatest of my appreciation goes to Almighty God, the beginning and the end of
everything, who has granted me the grace of having a successful completion of
my B.Sc (ED) programme.
I
wish to express my profound gratitude to my able and dutiful supervisor in
person of Mr. Ezekiel A.I.D. for his guidance and assistance during this
research project.
My
grateful acknowledgement is made to the following people: To my parents Mr and
Mrs. Ogungbe for their support and parental care.
I
therefore wish to express my gratitude to my lovely siblings, Ogungbe Eniola
and Folakemi Ogungbe and my lovely son, Ogungbe Desire Evans for their support,
care and immense contribution in all ramifications to my educational pursuit at
UNAD.
I
must express my gratitude to my Big Daddy, Tajudeen Raheem and all my friends
indeed for their support, Tajudeen, Babalola-Owa Lucas, Owodunni Adeyinka,
Ayodele Angelina, Amusa Toheeb, Ajimah Habeeb, Samuel Tosin, Fizzle Pep,
Kilasho Damilola, Ajimagbo Ibrahim, Omosewa Yahya, Adelola Mayowa, Tobi Adigun
(4 Aiye), Ajao Femi, Openaike Damilola, Adefuye Temitope, Damilola Balogun,
Famuyiwa Aminat.
I
am also grateful to Omotoprecious Ventures for the typesetting of this work.
I appreciate you
all.
v
ABSTRACT
The study was centered on the causes of students’
poor performance in Book- Keeping and Accounting in selected secondary schools
in Epe Local Government Area of Lagos State. The causes of students poor
performance is usually attributed to many problems such as: lack of teaching
materials and students’ achievement, up to date textbooks and parental
influence. A structured questionnaire was adopted in collecting data from the
selected school in Epe Local Government Area of Lagos state, population was
defined to be 100 students of which the sampling techniques used was random
sampling. The data collected was analyzed using chi- square. From the data
collected from the respondents, the observation was that school did not provide
teaching materials for students to achieve. Also the study centered on the
influence of parent and government has a lot of performance on the students.
Finally, recommendations were made for the parents, teachers and schools;
Parents should provide necessary textbooks and support their children in the
chosen subject, teachers should be provided with necessary instructional
materials and necessary textbooks, teachers should try as much as possible to
make use of methods of teaching for effective and efficient teaching, the
school should provide teaching materials needed in the school in order to have
easy and effective preparation of the subjects.
vi
TABLE OF CONTENTS
Title
Page
Certification
Dedication
Acknowledgement
Abstract
Table of
Contents
CHAPTER ONE
INTRODUCTION
1.1 Background
Of The Study 1
1.2 Statement
Of The Problem 8
1.3 Purpose
Of The Study 9
vii
1.4 Research
Hypothesis 10
1.5 Research
Questions 11
1.6 Significance
of the Study 11
1.7 Delimitation
Of The Study 12
1.8 Operational
Definition Of Terms 13
CHAPTER TWO: LITERATURE REVIEW
2.1Concept
of Academic Performance 15
2.2
List Of Topics Of Literature 17
2.3Types
of Discipline At Home 19
2.4School
Factors 20
2.5Problem
of Equipment 21
2.6Classroom
Management 22
2.7Qualities
of Teaching Staff 23
2.8Teachers’
Method Of Teaching 23
viii
2.9The
Need For Instructional Aids 24
2.10 Qualities
of the Teachers Handling Subject 25
2.11 Peer
Group Influence 26
2.12 Interest of Student and Academic Performance 27
2.13 Parent Contribution to Children Performance 30
2.14 The Need for Help from the Government 31
2.15 Appraisal of Literature 33
CHAPTER THREE: RESEARCH METHOD
3.1 Research Design 34
3.2 Population 35
3.3 Sampling and Sampling Techniques 35
3.4 Research Instrument 36
3.5 Validity
of the Instrument 36
3.6 Reliability of the Instrument 36
3.7 Data Analysis 36
ix
CHAPTER FOUR:
RESULTS AND DISCUSSION
4.1 Presentation
and Interpretation of the Data Analysis 38
4.2 Discussion of
Findings 44
CHAPTER FIVE: SUMMARY, CONCLUSION, AND RECOMMENDATIONS
5.1 Summary of
Findings 45
5.2 Conclusion 46
5.3
Recommendations 47
5.4 Suggestions
for Further Studies 48
5.5 Limitation
of the Study 50
REFERENCE 51
APPENDIX I 54
CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
According to national policy on
education (2004) defined Secondary education as the education children receive
after primary education and before the tertiary stage. Secondary School
education is divided into:
·
Junior
Secondary School education
·
Senior
Secondary School education.
Senior Secondary
School education has made provision for student to offer the core subjects such
as commerce, Book-Keeping and Accounting in which the subject is still part of
vocational elective subject to be offered by the senior Secondary School
commercial class precisely.
Bookkeeping is the art of recording
the day to day transaction of an organization, their books of accounts in such a
way that the financial position of the organization can be ascertained at any
given time, such recording is ideally based on double- entry system. Thus, when
an organization buys an item by cash, the transaction is recorded; both the
cash account and that item account concerned. All transaction for the day, week
and every month are so recorded by a book keeper.
Book-Keeping is being described as
science and art of correctly recording the books of those business transactions
that result in the transfer of money or money’s worth within or play an
important role in the life of a business many times.
i.
To
determine and monitor the progress of all business organizations.
ii.
To
ascertain the worth (assets) and indebtedness (inabilities of an organization)
iii.
To
help making decision on the financial aspect of the organization.
Accounting, the
American institute of certified public Accounting (2005) defined Accounting as
a discipline which provides financial and other information essential to the
efficient conduct and evaluation of the activities of any organization. They
also describe Accounting as the process that deals with measurement and
concerns the collection, classification and presentation of information on
economic activity, form of event and transactions, converting this to money
terms for display and communicating in an appropriate form to external form to
internal and external users in it simplistic version, Accounting is a language
of business used to communicate financial and other information to all interested
parties. In an ever changing world, Accounting has been adapted to a number of
special roes which in its initial stages it did not play. Hence, apart from the
traditional record keeping leading to the preparation of profit and loss
account and the balance sheet Accounting and its tools are employed. Financial
and management plans production of various specialized reports, which aid their
users (investors, shareholders, tax authorities) to a more informed position
and actions. Accounting has also aided development in technological and many
other diverse fields by its direct impact on the overall financial progress of
organization pursuing such goals. Accounting information can be described as
the output of financial transaction system at any particular point in time. It
is the quantitative and alternative formation generated by the account section
of an organization to the various users. Accounting information can be divided
into two broad categories. Accounting to the types of decision makers who uses
it.
a.
Management
Accounting: information is primarily for decision makers and inside the
economic entity. These external users of Accounting information are managers at
various organization level of the entity.
b.
Financial
Accounting information is primary for decision makers who are outside the
economic entity, such asbestos, creditors and Government agencies.
Business
enterprises use Accounting information to plan and control their business
activities to share-holders, labour unions and Governmental agencies.
Non-profit making organization such as churches, mosques and clubs use Accounting
information for planning, conducting and finally reporting their activities.
Federal, state, Local Governments and their parastatals or agencies use Accounting
information in similar ways.
The potential
users of Book-Keeping and Accounting information may have either a direct or
indirect economic interest in a particular business, individual or groups with
director’s business advices represent or otherwise influence those who
contemplate having direct interest in the business are:
·
Investors
or potential investors, who make decisions about whether to obtain, retain,
increase or decrease investment.
·
Creditors
and suppliers who must decide whether to extend credit and if so must determine
credit term.
·
Employees
engage in negotiation to increase wages or fringe benefits must evaluate the
extent to which employees (as a group) have contributed to increase in
compensation the business can afford.
·
Management
and director of the business, who assess the financial need evaluate result or
past economic decision and projects in the future financial position and
earning of the business.
·
Owners
or shareholders who assess the strength of financial profitability of the
business.
The users of financial Accounting are:
a.
Financial
analysts and advisers
who help investors evaluate the potential investment in particular, Book-Keeping
and Accounting information aids in the selection of appropriate investment for
their clients.
b.
Stock
exchange, which consider financial Accounting information when they accept
stock for cancellation when they suspend trading a particular stock and when
they make judgment about paper.
c.
Accounting
practices and the need for additional disclosure about business activities,
financial reports.
d.
Regulatory
authorities such as the corporate affairs commission or standard organization
of Nigeria which use Accounting information when they make decision about
requested price increase or rate increase for the product or service of
regulated business.
e.
Government
and its agencies such as the revenue department which use Accounting
information to determine the amount
f.
Competitors
and its agencies such as the revenue department which use Accounting to
determine the position in the market (fundamentals of financial Accounting
third edition by Adebola (2005).
In the Mid-nineteen century, London
turn of the American saw the rise of really big business, governable because of
improvement in cost Accounting. But the Cresh of 1920 and the subsequent great
depression demonstrated problems with capital market business practices and
yes, considerable deficiency Accounting practice. many aspects of Book-Keepingand
Accounting practice started with the flood of business regulation from the
Roosevelt administration. The earliest electronic computer was founded to
assist the World War II effort by 1950 massive efforts were begun to automate Accounting
practice, continuing process. A global real time integrated system in a near
reality. Suggesting new Accounting paradigm replacing double entry and
generally accepted principles.
According to Longe et al 2006 edition.
“Today, it has become a household word; housewives do keep domestic account of
their daily income and expenditure. So also the Government, private
individuals, business, enterprises both profit making and non profit in making
organization always want to know their
respective financial positions at a particular point in time.
“Also, the need for Accounting is been
developed as the society found it useful and necessary. The introduction of
money facilitated trade. It encouraged commerce and fostered the growth of Accounting,
auditors, and financially ascertain the truth.
Financial positions either monthly or
yearly as the need may be. Accounting is popularly referred to use the
curriculum both the Secondary Schools and higher School of learning for a very
long term. It is a respective profession which has earned its place as
chemistry, theology and law”.
Finally, Accounting and Book-Keepingis
one of the social science and career with opportunity widely opened to young School
leavers. A successful student has an example of chance to further his education
after Secondary School education.
1.2 Statement of the Problem
Generally, the performance of students
is virtually in all subjects especially subject in calculation. The performance
in Book-Keeping and Accounting unveil that the fact of poor performance and
failure has been a recurring decimal in primary Schools.
This has an adverse effect on the
subject teacher and the Accounting profession, since the performance of the
students are yard stick of measuring teachers success and quality. The
researcher is aware of the fact that poor performance of students in Secondary School
is association with the following problem.
1.
Poor
preparation of students toward examination
2.
. Students
lack of study or reading habit
3.
.
Lack of student awareness of a subject career and prospects
4.
.
Lack of good orientation by student and view of the subject
5.
.
Environment problem
1.3 Purpose
of the Study
It is disappointing that poor
performance and failure that poor performance and failure has been a recurring
decimal in students of Book-Keepingand Accounting every year in their mid-term
examination as well as their final examination. The researcher, teachers, and
examiners are aware of this fact and have attempted to finding a lasting
solution to it.
However lots of books such as past
question and answer are adopted to solve this problem. The researcher is
interested in this subject discussion and of the opinion that students can do
better to improve their performance in book-keeping and Accounting in post
primary Schools and beyond area of interest has to do with cause of failure,
the effect of the failure on student and what must do to improve their
performance in subject concerned. The researcher is of the opinion that a
problem known and shared is base solved. Since the problem is associated with
the students as well as poor techniques of answering examination questions,
solution is not farfetched. According to American Institution of Certified
Public Accountants (1961) stated that the Government plans that progress along
the poor performance of students in cycle which he based on continuous overall
guidance oriented assessment by the students are capable in choosing their
orientation is more towards a showcase type of portfolio. Therefore, the
objectives of this study are to:
1.
To
identify the major problem that militates against effective assessment of
students by teachers.
2.
To
establish the effect of poor students attitude towards the teacher in the area
of studying shorthand and Accounting in the college of primary education.
1.4 Research Hypotheses
The following hypothesis served as
guides for probing:
1.
H0:
lack of qualified personnel do not lead to poor performance
H1: lack of qualified personnel led to poor performance
2.
H0:
lack of good question-answering techniques do not contribute to poor
performance
Lack of good question-answering techniques contributes to poor
performance.
3.
H0:
lack of good reading habit does not bring about poor performance
H1: Lack of instructional material does not bring about
poor performance
1.5 Research Questions
To make the project work more scholarly,
the following question will need to be drawn:
i.
Are
there enough training and qualified personnel or teacher to teach bookkeeping
and Accounting?
ii.
Is
there enough teaching and or instructional materials to enhance teaching
learning situation?
iii.
Are
student positively oriented?
iv.
How
is the School time table arranged? i.e is Accounting place in the afternoon or
morning?
v.
Are
students aware of the career and prospect of the subject? i.e Accounting.
vi.
Can Government
policy on education be a problem in teaching and training of book-keeping and Accounting?
vii.
Are
there enough teachers and materials in the School library for the teacher to
teach well?
1.6 Significance of the Study
Today, generation is a jet generation
in which almost firm and parastatals are going computer and besides computer
has been introduced in the students curriculum of higher learning, the student
is post-primary Schools must have a sound foundation and knowledge as to be
filled into the Accounting profession. Fundamentally, the researcher is aware
of the prospect of any Accounting students with good excellent performance.
Most importantly the researcher is of the opinion that the student must be
re-oriented in the subject concerned the
cause and effect of poor performance during examination must be advanced and
recommending workable solution that would help in improve the performance of
students in the subjects as well as prepare them well for future carrier and
prospects.
It will make the students contribute
positively and effectively in their continuous performance.
1.7 Delimitation of the Study
The researcher work aims at advancing
possible solution that will help to improve student performance in post primary
Schools.
The research
work covered:
1.
Lagos
state only
2.
Epe Local
Government Area.
3.
Senior
Secondary Schools only
4.
Teachers
and students of the subject concerned.
5.
Some
selected School in the said Local Government has been chosen.
1.8 Operational Definiton of Terms
Survey: A particular, an examination, especially an official examination of all
the part or particulars of a
thing with design to ascertain the condition, quantityy or quality.
Causes: The source or reason of an event or action.
Performance: The act of performing or carrying into
execution or action
Book Keeping: the skill or practice of keeping books or
systematic records of financial transactions.
Financial Accounting: can be defined as the analyzing,
classfying, interpretation of financial data of a company into meaningful
information for decision purposes
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