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In all nations of the world including Nigeria science and mathematics are given first class attention due to numerous benefits derived from them (Ekeh, 2003). So the knowledge of mathematics to any course of study at the tertiary level of education is very important as it determines the level of study accounting inclusive.

It has been revealed by various studies the fear this subject/course has on the students is enormous while some students refer to it as if dictate of admission, in some quarters it is referred to as the fear of mathematics is the begin of admission and success”. Mathematics has a lot of branches that are specifically useful to deferent fields such as management science and accounting education where business activities are mostly in operation.

Business mathematics is an aspect or branches of mathematics mainly used by commercial enterprise to record and manage business mathematics in business transactions such as in accounting processes inventory control, sales forecasting, interpretation of financial record e.t.c.

Mathematics mainly used in commerce includes elementary arithmetic’s, elementary algebra, statistics probability, computation of interest, ratio e.t.c. Business management can be more effective in some cases as calculus, matrix algebra and linear programming at the advanced level to aid in decision making. The emphasis in this course is computational its practical application as it is widely used in the accounting/ business operations. The practical applications majority includes checking accounts, price discount markup and markdown, payroll calculations, simple and compound interest e.t.c .Business is about selling a product or service to make money. All transactions within a business have to be recorded in the company accounts and quite often involve very large sums of money so are need to be able to estimate the effect of changing numbers in the accounts when trying to work out ones expected performance for years to come. Also, business rely heavily on using percentages, in particular, anyone who will want to work as a sale person will need to be quick at mental arithmetic, approximation and in determining percentage to be able to attend to customers promptly .

Business education at the N.C.E level is meant to produce highly qualified teachers in business studies, that is expert who are expected to prepare competent student of Business technology at both JSS and SSS levels. Ek Peyong (2008) concludes that this class of graduates is to sufficiently equipped to teach proficiently all business skills in accounting, office information systems as well as related course in commerce and economics.

One of the courses offered at the NCE business education programme is Business mathematics I and II (BED112 and BED122) for both first and second semester of the first year of admission into the N.C.E programme.

As noted above, person to be involved in these brain task activities will have to be sound academically to be able to cope with the daily requirement of computational or arithmetic’s activities in respective of the sex. It is based on this that the researcher intends to determine or find out the level of passes in this course and to also determine the gender performance.




The major concern and an important function of the school system is to improve the academic performance of students and produce a pool of skilled manpower that will help a nation to grow and develop irrespective of their sex or gender. THE Nigerian education system is faced with a lot of problems is continuous poor performance of students in both internal and internal examinations in almost every subject.

It is obvious that the Nigerian culture regards male as superior to their female counter parts, thus gender- role differentiation is very much pronounced in our society. This places a very serious constrains on the academic performance of male and female students in business mathematics either directly or indirectly. Previous researches on the differences in classroom performance between male and female student’s shows mixed results while significant differences exist in some studies, others show no differences.

In view of the above, the researcher will determine if gender will affect the academic performance of students in Business mathematics among business education in college of Education, Ikere- Ekiti.

Updated: February 8, 2018 — 9:39 pm

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