CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
Kaduna State is one of the thirty six states of Nigeria. It came into existence in 1976 as North Central State. Kaduna state is one of the states in the north central geo-political zones of Nigeria. It is divided into three senatorial and twelve (12) education zones. Kaduna state has twenty three (23) local government areas among which are Sabon Gari and Zaria local government areas (Kaduna State Government, 2013). These local governments have secondary schools that use different teaching methods in inculcating knowledge to students. One of the subjects offered in the schools is financial accounting. Cooperative or collaborative teaching method is an instructional context in which peers work together on a learning task, with the goal of all participants benefiting from the interaction.
1.2 Statement of the Problem
The introduction of financial accounting into the secondary school curriculum grew rapidly because the first few schools which offered it in the West African School Certificate Examination (WASCE) had unexpectedly good results (Abayomi, 2014). Since Financial accounting was introduced as a school subject in the West African School Certificate Examinations, a lot of changes have been witnessed in schools. Students’ results in West African Examination Council (WAEC) May/June 2010, 2011 and 2012 financial accounting showed a failure rate of 41.98% 46.20% and 48.90% respectively. Again another decline in students’ result in West African Examination Council (WAEC) November / December 2010, 2011 and 2012 financial accounting showed a failure rate of 37.37%, 40.41% and 44.48% respectively (WAEC, 2010, 2011 & 2012).
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