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Background of the Study

Accounting is the language used to communicate financial and other information to people, organizations, government and some technical information processing and storage devices. Accounting information is used by everybody in the world over in day to day activities. Nonprofit making organizations such as clubs and churches also used accounting for planning, conducting and finally reporting activities.

Some accounting aims at conveying financial information to many people, it will not achieve its aim if it is reported in such a way that its used are able to accept it without questioning. In order to make the conveyance of this information effective there must be some guidelines and principles to follows, unlike laws of physics, chemistry and economics, principles prediction of future events. Accounting itself is a practical activity and the purpose of its theory is examine the assumption and ways of thinking which the behind its rules and principles.

The increasing business complexity in the world today has imposed a responsibility on business education in general and instruction of accounting in particular with the advent of new policy in education almost every secondary schools in Ekiti State offers business studies which is a prerequisite for Financial Accounting recognizing the importance of accounting to the whole realm of human existence, governments have encouraged the teaching of accounting in schools and hence a free and compulsory level. High sums of money have been invested on it. In Ekiti State, accounting is taught in secondary commercial schools. There is a school of accounting to further enhance the knowledge in this area. There is also the institute of chartered accounting of Nigeria for professional accounting in Nigeria.

We are in the world of business and business has from time immemorial been part of the human life certain aspect of business dated back as far as 300 B. C. when Mesopotamian merchants had attained experience and had develop many devices helpful in the production and distribution of manufactured. Accounting has a long history which dates back to pre-historic time when our fore father practiced it traditionally by way of recording their income, financial transactions debt and other financial matters on the walls of their houses by making notches on strikes by, dropping palm kernel in their calabashes and so on.

This period did not witness any final education therefore, there was no well-planned curriculum for accounting as well as teacher, so there was no way of assessing the practice of accounting. The modern method of accounting can be traced back to the 15th century when Professor Luka Paciolo published his Arithmetic Geometric proportion, proportionalita “in venica in 2004 to which Accounting owes part of its origin. Though, he never claimed to have invented the double entry system of Book-Keeping he said merely recording to the method of venica.

This period correspond with the period of merchants who enjoyed the benefit of Luka Paciolis method of accounting. A search for means of providing the youth with the educational experience which equip them with sellable skills and competences is the main goal of the 6-3-3-4 system of education introduced in Nigeria. It is hoped that the youth which may not be able to proceed to the senior secondary school (SSCE) can leave the school with the necessary skills that will enable them to be useful to themselves and to the community in which they live.

Furthermore, it is hoped that those who may proceed to the senior secondary school would equally be exposed to the educational experiences that would give them competitive advantage in the world of work to the 6-3-3-4 system of education, the specific subjects or cluster of subjects that have such utilitarian value with regard to business, industry and government agencies are designated business studies under the new guideline of the Nigerian National curriculum for junior secondary school (JSS) Business studies is divided into five main subject clusters as office practice, commercial, Book-keeping, typewriting and shorthand.

Traditionally, shorthand and typewriting are designated skill subjects performance in a skill subject performance in a skill subject required the application of the three domains of learning the cognitive, the affective and the psychomotor.

Sincere the advent of industrial revolution there has constantly been positive development in industry and trade of every nation and there has been a corresponding, increasing demand for the expert services of Accounting on this Boyton declared “The complexity of our age demands for its existence accuracy, it demands the interpretation of these records with comparatives analytical judgment”.

The people who keep these records must be well educated. How, then do we produce people with the above qualities if the teaching of Accounting is not effectively done.

It is then worthwhile taking a look at performance of the commercial students who learn or study Accounting. It is a fact that in all aspect of human endeavour, there is an increase demand for those with the basic business skills. An evaluation is the performance of commercial students as form senior secondary school certificate examination results and the identifications of some factors that could affect student’s performance are therefore very essential. It is against this background that this study has sprung up.

Statement of the Problem

Accounting is one of the subjects recognized by the West African School students in their school certificate examinations. It is the foundation in which the whole system of modern business rests, for without it uses, business transaction could be carried out only in their elementary from (Vickery, 2007).

Accounting is a complex subject that involves mostly calculations. It is a common belief that mathematics or calculation relating subject is a difficult subject and since accounting has much to do with figures and calculation, this belief may be transferred to it. Most of the teachers who study accounting at National Certificate in Education (NCE) and Bachelor of Science Degree (B.SC) levels do not choose to teach in secondary schools, this is because they are accepted to work in the office outside teaching and because teachers are not well catered for, the condition of service in the teaching profession is not encouraging. This reduces the number of teachers in secondary schools. Unlike other subjects, textbook in accounting at the post primary level are not available since teachers of accounting do not write them. Even the government of Ekiti State wrote some textbooks on the key point in 2005/2006 academic year, account textbooks were not included. This is to say that even the government count accounting as a profession as non-important.

With reference to the senior secondary school certificate 2004 May/June results list for Ekiti State it was found that put of twenty two post primary schools in Ado Local Government only twenty schools offered Accounting. Also out of the total number of seven thousand eight hundred and fifty (7,850) students who enrolled for 2004 SSCE only eight hundred and forty nine (849) students representing about 11% offered Financial Accounting ANCOPSS ALG (2004).

In addition to this low percentage in number, the performance of students has been causing some concern to both parent and teachers (PTA meeting (Abadina College, 2004) this has been particularly disturbing as it is believed that accounting is the most lucrative source of employment and highly valued skilled in the industrialized societies, hence there is need to regard this as a problem which has to be investigated.

Secondary commercial schools where accounting is offered are not many in the states. This has blocked the student chances of offering it in WAEC, NECO and NABTEB Examinations. The need to address the problems should not be over emphasized and this could be made possible through a research. This has long been absent. It is the absence of research evidence to point out factors that are responsible for poor performance of secondary school students in this subject and how such problems could be rectified that is the basis for this investigation. There is need therefore to survey the trend in students’ attainment and to determine the factors which influence this performance level. This is therefore the motive behind this investigation.

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
AMOUNT:                  N2000

NAME:                       TITUS AYANI SOLA

BANK:                       GTB BANK
ACCT NO:                  0262412831


Updated: 19th May 2018 — 4:18 pm

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