This study,POOR PERFORMANCE OF STUDENTS IN ACCOUNTING SUBJECTS contains concise information that will serve as a framework or guide for your project work. The project study is well-researched for academic purposes and are usually provided in complete chapters with adequate References.
This research is examined on a critical term the causes of students poor performance in accounting subjects at Enugu
state university of science and technology (ESUT). It took a close look at the various benefits associated with the reading of accounting studies and also identified the problems inherent in the teaching of accounting subjects.In doing this, a sample of selecting accounting department in Enugu state university of science and technology (ESUT) were surveyed. Also, various analytical tools such as questionnaires personal observation were employed for the gathering of information.It also gave possible recommendation towards the realization of the objectives of accounting studies in Enugu state university of science and technology (ESUT) were surveyed.Also, various analytical tools such as questionnaires personal observation were employed for the gathering of information.It also gave possible recommendation towards the realization of the objectives of accounting studies in Enugu state university of science and Technology (ESUT).
TABLE OF CONTENTS
1.1 Statement of problem
1.2 Purpose of the study
1.3 Significance of the study
1.4 Statement of hypotheses
1.5 Scope of the study
1.6 Limitations of the study
1.7 Definition of terms
2.0 Review of related literature
2.1 Accounting of poor performance
2.2 Causes of poor performance
2.3 Effect of poor performance of ESUT students
2.4 Branches of Accounting
2.5 Summary of literature review
3.0 Research design and methodology
3.1 Sources of data
3.2 Sample used
3.3 Method of investigation
4.0 Data presentation and analysis
4.1 Data presentation and analysis
4.2 Test of hypotheses
5.0 Summary of findings, conclusion and recommendation
According enjoy an unalloyed, uncompromising and unfettered priority in Nigeria. If there is any misgiving about this assertion, it is not with accounting education.
It is the danger that beneficiaries will regard accounting education as a panaceas for all their problems. Where expectation become unfulfilled due to bad planning, then frustration and discontent will set in an accounting profession which had begun a lodestar, might and up as a mirage this is one way of starting the oblivious fact that disillusionment can set in through bad planning and negligence.
Non the less arts oriented subjects can survive even with in the context of bad planning but social science taught in a similar situation will create an unfathomable discontentment.
Accounting has been defined as a system of principles and techniques, which permits the recordings, analysis, interpretation and communication of financial information as an aid to managerial decision – making.
The recording phase of accounting is commonly called Book – keeping the analysis, classification and systematic recording of the interpretative phase is called accountancy the professional aspect of accounting practice.
A study of business accounting is therefore concerned with the process of measurement and communication, both of business income and the financial position of an entry.
Accounting is a subject that is offered in Nigeria secondary schools, polytechnics and universities accounting subjects includes management accounting, financial accounting, cost accounting, public sector accounting, taxation and auditing.
The bedrock of accounting is an understanding of the underlying principles and an appreciation of the techniques and skills necessary for their application. Unlike the natural science, accounting is not based on fundamental laws or absolute percepts. Rather accounting principles are generalization which have evolved over many years through trial and error and which accounting practice can be evaluated. Thus in their widest definition, accounting principles uncooperative postulates rules, conventions, practices and procedures which have been adopted as a general guide to action by the accountancy profession is therefore essentially an attempt to inculcate these, basic fundamental principles and the acquisition of skills and the techniques in the application of these principles the professed aim of accounting studies is to provide the student with the knowledge and skills required not only for the business world but also for other social situations. As it teaches ethnical behaviour in personal and business affairs, such behaviour include punctuality, honestly, hard work and sanctity of human life etc.
Accounting is logically reasoning in the form of a set of broad principles that are capable of providing a frame of reference by which accounting practice can be evaluated and realization of these objectives can only be attested through the qualification of the teacher and his experience or by way of impacting knowledge skill, it must train the student to be adopted, it must extend the horizon of his interest and must also develop his personality of which some of the aims designed to be achieved.
Not withstanding the importance of this subject in our everyday life, we still fund from available statistics that a large percentage of the present day student population in various school, have little or not interest in accounting subject.
This is more evidence from the mass failure recorded in public sector accounting and management accounting last year in Enugu state university of science and technology (ESUT).
However, the aim of this project therefore is to reveal the causes of student poor performance in accounting subjects in Enugu state of university of science and technology (ESUT) and appropriate to the causes.
1.1 STATEMENT OF THE PROBLEMS
No one method can be considered best to teaching of accounting subjects, perhaps the blending or combination of methods might help the effectiveness of teaching in classroom. But what immediately comes to mind is the fact that the techniques or methods taught in the classroom have only a limited application in the business practice, accountancy, business administration and management.
Where the absence of instructional gadgets such as microphone.
Dictaphone, mini computers, calculators etc. have greatly hampered the progress made by the teachers regarding the skilled aspect of the subject.
The following question are what are the causes of students poor performance in accounting subjects? What are the importance of teaching accounting studies in polytechnics and universities?
1.2 PURPOSE OF THE STUDY
The purpose of this study is to identify it causes of students poor performance in accounting studies at Enugu state University of science and technology (ESUT) and also to suggest possible solution to improve its teaching.
There is need, therefore to ascertain how capable our teachers are in performing this delicate task. One way of doing this is establishing the correlation between teacher and test and on standardized test which by nature of its preparation, administration and scoring is deemed to have high validity and reliability.
1.3 SIGNIFICANCE OF THE STUDY
Finding from an authentic study of this nature are expected to contribute immensely to our educational and vocational or personnel policies the results with enhance the theories and practice of education especially in such areas as measurement and evaluation guidance and counseling.
Accounting studies is very important in man’s everyday life particularly in presenting and interpreting information used for formulating strategy, planning and controlling activities, decision taking and optimizing the use of resources. The needs for students to distinguish basic principles from rules of procedure so that accepting without question what are infact more practice will not dull their critical faculties that handed down over years.
All these have a practical as well as financial side to them.
Our daily activities are remotely connected with business such as financial management, bakery hotel management and instructional management and project evaluation.
All these have financial implications, professionals like the cashiers, accountants secretaries cannot function without the knowledge of business and accounting them.
It is therefore imperative to study the causes of students poor performance in accounting studies in Enugu state University of science and technology Enugu. since the can help in correcting the negative attitude towards the subject and can also contribute its quota to the success of the student’s in our university.
Accounting studies also contributes to all round education of the child. It improves competence in small and in understanding of the accounting progression and business world.
To find out the causes of students poor performance in accounting subjects at universities, the following questions were formulated.
1.4 STATEMENT OF HYPOTHESIS
The formulation of research hypothesis in research work serve as a powerful bacon that light the path for the research work.
Therefore, the researcher applied Null and ALTERNATIVES HYPOTHESIS in order to make a reasonable decision.
The null hypothesis which is always affirmations to the question is denoted by HO while the alternative hypothesis and is denoted by H1 as shown below.
Ho: Students performance in accounting subjects is very poor.
Hi: Students performance in accounting subjects is not very poor
Ho: Students poor performance in accounting subjects is as a result of lack of qualified lecturers.
Hi: Students poor performance in accounting is not as a result of lack of qualified lecturers.
Ho: Students poor performance in accounting subjects is as a result of lack of infrastructural.
Hi: Students poor performance in accounting subjects is not as a result of lack of infrastructural.
1.5 SCOPE OF THE STUDY
This research work only covers the cause of students poor performance in accounting subjects at university using Enugu state university of science and technology (ESUT) as a case study and proffer suggested solution to students poor performance in accounting subjects.
1.6 DEFINITION OF TERMS
The research topic has some key works, which call for treatment before any thing else.
Accounting studies: this is a subject that skills and competence required for use in accounting firm.
Accounting: Is the act of recording, classifying and summarizing in a systematic manner and in terms of money, transactions and events which are in part at least of a financial character and interpreting the result there off.
Method or techniques: Ways or approach by which a desired purpose is achieved.
Student: A learner that assimilates what is taught by the teacher.
Teacher/lecturer: A person that impact knowledge in another person thereby causes a change in behaviours.
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