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APPRAISAL OF AVAILABLE RESOURCES FOR TEACHING AND LEARNING OF ACCOUNTING EDUCATION IN UNIVERISTY OF NIGERIA, NSUKKA IN AFFILIATED WITH COLLEGE OF EDUCATION, IKERE EKITI

CHAPTER ONE

INTRODUCTION

Background of the Study

          Education is preparation for a human life. This is related to the acquisition of skills to earn a living. Today, definition of education is changing and increasing in scope. Our schools are confronted with new pressures arising from changing needs with students; societal expectation, economic changes and technological advancement.

Nevertheless, if education program is to be planned very well for continued improvement are to be made, it is very necessary to have some conception of the goals that are being aimed at. These education objectives become criteria by which materials are selected, content is outlined, instructional procedures are developed and human resources are also considered.

Education, according to Coombs (2006) consists of two components. He classified these two components into inputs and output. According to him, inputs consist of human and materials resources and output are the goals and outcome of the educational process. If one wants to investigate and assess the educational system in order to improve its performance, importance of one component on the other must be examined. Instructional materials which are educational input are very vital to the teaching of any subject in the school curriculum. Wales (2008) was of the opinion that the use of instructional materials would make discovered facts glued firmly to the memory of students.

Savoury (2009) also added that, a well-planned and imaginative use of visual aids in lessons should do much too bearish apathy, supplement inadequacy of books as well as arouse student interest by giving them something practical to see and touch, at the sometime helping to train them to think themselves.

Individuals and the society have seen education as the key to success in life. In all human societies, past and present, education has been instrumental to the survival of individuals and the society. The capacity of development in any country can be measured through a properly planned and well directed education.

Thus, education is a behavioural characteristics. It affects skills, attitudes, belief, and ability to reason, knowledge and any other form which enable one to adjust and interact effectively with other individuals. Through the acquisition of skills, it enables an individual and the group to proceed into the actualization of the individual’s destiny.

The universities in Nigeria prepare students for Bachelor of Science (B.Sc) in Accountancy and other professional areas (such as the Institute of Chartered Accountants of Nigeria(ICAN) and Associated of National Accountants of Nigeria (ANAN). Thus, Accounting Profession in the universities can contribute effectively to employability or self-reliance if the graduates of the universities possess enough accounting knowledge and skills to practice on their own or in partnership with others. Globally, the teaching and learning of accounting education is drastically changing as a result of increasing interaction from telecommunication network via internet. Since technology is becoming an important issue in the teaching and learning at all levels of education, there is need to replace the traditional pedagogical practices that still hinders these processes.

According to Agbata (2009), accounting is the art of recording classifying, summarizing, reporting in significant manner and in terms of money, the transactions and events which are in part at least of a financial nature, and the interpretation of the results thereof, to Longe and Kazeen (2009), accounting is the process of recording, classifying, selecting, measuring, interpreting and communicating financial data of an organization to enable users make assessments and decision. Ama (2000), accounting is a set of theories, concepts (or ideas), and techniques by which financial data are processed into meaningful information for reporting, planning, controlling, and decision making purpose. Simply put, it is the process of recording, classifying, and organizing accounting information, for the benefits of management and other interested users.

Ezeani (2011) opined, there are varied opportunities in the public sectors (including the academic environments) of the Nigeria economy for accounting graduates if they are adequately prepared. The authors postulated that accounting graduates could render to the public the following services: record keeping, budgetary accounting, auditing, cost accounting, management accounting, income tax preparation, governmental accounting, financial accounting and accounting instruction. Complexities of business units, mounting taxes, increasing regulations of business by law and by governmental agencies have risen to these specialized fields (Ezeani, 2008). There is need therefore for accounting students to acquire high degree of accounting competencies for effective job performance in such areas as: Auditing, Cost Accounting Services, Management Accounting, Budgetary Accounting, Tax Accounting, Governmental Accounting, Accounting Instruction, Record Keeping.

Other areas apart from teaching in which these graduates could engage themselves are in research, auditing and forensic accounting services, tax accounting or other accounting areas of part-time or consultancy services (Agbata, 2009).

Resources can be described as facilities materials and equipment used in teaching of accounting courses in the classroom. Resources can also encompass the supply of an asset to be used when needed, available assets, strategies for dealing with difficulties and the ability to fund such strategies. Resources could be classified as human resources, material resources and physical resources. Human resources are the custodians of other leaning resources. They include the school personnel capable of improving and administering the other learning resources and community resources. In other words, they are the professionals who are employed by the school to lecture in their areas of specialization.

How to get complete project materials


Step 1: make payment of N2,000 to the below bank details


NAME:                       TITUS AYANI SOLA
BANK:                       FIRST BANK PLC
ACCT NO:                  3111741042
ACCOUNT TYPE:       SAVINGS
AMOUNT:                  N2000

NAME:                       TITUS AYANI SOLA


BANK:                       GTB BANK
ACCT NO:                  0262412831
ACCOUNT TYPE:       SAVINGS

STEP 2: AFTER PAYMENT SEND THE PROJECT TOPIC AND YOUR EMAIL ADDRESS TO 08063666753

CLICK ON THE IMAGE BELOW TO REQUEST FOR MATERIAL
Updated: 21st June 2017 — 1:53 pm

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