Assessment of Instructional Materials in Teaching and Learning of Financial Accounting in Senior Secondary Schools

ASSESSMENT OF INSTRUCTIONAL MATERIALS IN TEACHING AND LEARNING OF
FINANCIAL ACCOUNTING IN SENIOR SECONDARY SCHOOLS
LOLADE
Department of Secretariat
Federal College of Education (Technical)
Akoka, Yaba, Lagos
Awesu, Oluwafemi Ganiu (BSc.)

Research Consultant
OCTOBER, 2013
ABSTRACT
The purpose of this project was to survey the availability and the extent of utilization of
instructional materials in the teaching and learning of Financial Accounting in Lagos State
Secondary Schools. Five research questions were formulated from the statement of problem
and the purpose of the study. Data were collected through the use of questionnaire,
administered on Business subject's teachers of the five (5) selected sample Secondary Schools.
Data collected were analysed using Descriptive statistics with the Statistical Package for
Social Sciences (SPSS). Findings of the study show that diagrams and chalkboard were
available and utilized in Financial Accounting. Student's attitude towards the use of audio-
visual aids was positive. The students supported the use of visual aids in learning Financial
Accounting as it reduces boredom, it makes lesson more practical and interesting. Teachers
and principals reveal the lack of sufficient fund which is the greatest among others constraints
that gives set back in the provision and utilization of instructional materials for teaching and
learning.
The above finding implies that instructional materials should be supplied to secondary schools for
effective teaching and learning of Financial Accounting.
CHAPTER ONE
INTRODUCTION
1
How to reference this material:
Olade (2013). Assessment of instructional materials in teaching and learning of Financial Accounting in senior
secondary schools, Lagos State. Research Project. Available at: www.fednetnigeria.wordpress.com
1.1 BACKGROUND OF THE STUDY teacher the possibility of students learning
The Federal Republic of Nigeria (2004) stated and retaining what they have learnt is very
the broad goal of the Secondary School high. Instructional material being part of
Education is to prepare individuals for useful teaching and learning has to contribute to
living within the society and higher education. the effectiveness of teaching and learning
To achieve this objective, Secondary School process. It directs and informs the learners
Education in Nigeria has six years duration more on how to understand the subject.
given in two stages three years of Junior Therefore, students should be given a clear
Secondary School followed by three years of understanding of the topic by using
Senior Secondary School. Subjects offered in instructional material. It should be used
Senior School are in three groups – core during lesson. This enables the students to
subjects, vocational and non-vocational subjects. understand the subject matter better because
One of the vocational subjects is Book-keeping teaching without instructional materials will
and Financial Accounting. Book keeping and not only make the learning difficult but also
Financial Accounting is one of the vocational boring.
electives that students are expected to offer from Any teaching and learning situation is made
the list of elective subjects to give a maximum up of people of varied characteristics, levels
nine subjects. of understanding, social background,
attitude and interest.
The aims of inclusion of Financial Accounting Through the use of instructional materials,
in Senior Secondary School Curriculum is to the teacher and students would learn to
build on the work that has been done in Book- formulate their own objectives and assess
keeping at the Junior Secondary School and also themselves. The learner would become more
provide the teacher with the framework within central, the old notion of seeing a teacher as
which the teaching is to take place. being encyclopedic would cease to exist.
According to WAEC (2004), Book-keeping and Going by the above therefore, one can see
Financial Accounting is the most popular subject clearly the importance of instructional
that students offer among the vocational elective materials and lack of it could lead to poor
subjects. performance both in teaching and learning.
The introduction of Book-keeping and Financial Students would not be properly motivated
Accounting into the Secondary School which tends to make them scientifically
Curriculum grew rapidly because the first few oriented and not vocational education which
schools which offered it in West African School states that trainee's trained specifically in
Certificate Examination [WASCE] had the manipulative habits and thinking habits
unexpectedly good results. required in tile occupation itself and also in
the theory which stated that training
This study therefore, seeks to assess the environment should be the working
instructional materials in teaching and environment. Financial Accounting teachers
learning Financial Accounting in Senior employ various instructional methods in the
Secondary Schools. classroom.
One of the major factors that affect teaching
and learning is the ability of the teacher to 1.2 STATEMENT OF THE PROBLEM
utilize instructional materials in the process It has been observed that some teachers are
of teaching. If the instructional materials are of the opinion that an instructional material
properly selected and used creatively by the
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has little or no significant effect on 1.5 SIGNIFICANCE OF THE STUDY
academic performance of students in This study will enable the business studies
Financial Accounting. Hence, have taken it teachers to tackle some of the problems which
with laxity, some teachers who ought to take are associated with the provisions and
instructional materials serious feels it's a utilization of instructional materials. The study
waste of time. would equally be useful to the students as they
These mentality and erroneous belief have are the beneficiaries of any improvement in the
made the use of instructional materials for teachers' method of teachings.
teaching and learning Financial Accounting Likewise, this study will serve as a research
not taken into consideration. At the same material for students of Accounting Education
time, not all teachers who are expected to Department in Colleges of Education,
make use of instructional materials for teaching Polytechnics and Universities specifically those
are opportune to do that due to some reasons. that are interested in conducting a research for
As a result of the aforementioned problems and further study.
many others, teachers have either lost interest
in instructional materials for teaching Financial 1.6 SCOPE OF THE STUDY
Accounting or have disregarded it. The study covers five (5) Secondary Schools in
Shomolu Local Government Area of Lagos
1.3 PURPOSE OF THE STUDY State. The result cannot therefore be
The purpose of this study is to find out whether generalized to all Secondary Schools in Lagos
instructional materials available in schools, State.
their effective utilization, the problem involved This study does not attempt to evaluate
in providing them for teaching and learning physical structure, that is, the building and the
Financial Accounting, and the effect on furniture, since they must have already been
student's performances. present for a school to take off. The
To also examine the effect of lack of instructional materials that are required in this
instructional materials on student's performance study are those materials/equipment actually
in the learning of Financial Accounting. needed for teaching and learning Financial
Accounting.
1.4 RESEARCH QUESTIONS
1. What types of instructional materials are 1.7 LIMITATION OF THE STUDY
used in Senior Schools for teaching and The inability of the researchers to sample all
learning Financial Accounting? the Secondary Schools in Shomolu Local
2. Are there adequate instructional materials in Government Area of' Lagos State was due to
Secondary Schools for teaching and learning time and financial constraints.
Financial Accounting? The researchers accept any shortcomings that
3. What are the problems involved in the may arise from their inefficiency and bias of
provision and utilization of instructional the respondents.
materials in teaching Financial Accounting? The researchers are faced with the problem of
4. How effective is the use of instructional collecting reliable data in the selected
materials on students' performance in Financial Secondary Schools.
Accounting? It is also difficult to carry out the research due
5. What are the effects of lack of instructional to the uncooperative personnel's who do not
materials on students' performance in Financial make themselves available for interview.
Accounting?
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1.8DEFINITION OF OPERATIONAL Greece and Rome around 600 BC.
TERMS Accounting then was only in relation to
l. FINANCIAL ACCOUNTING: Financial record keeping which was primarily
Accounting is the process of recording, concerned with money transactions.
classifying, selecting, measuring, Records of financial transactions were kept
interpreting, summarizing and reporting in different modes/styles e.g. marble tablets,
financial data of an organization to the users papyrus, etc. the crusades in Italy around
for objective assessment and decision 11th to 13th centuries gave rise to the
making. development of trade. As trade expanded,
2. INSTRUCTIONAL MATERIALS: These more wealth was accumulated and there was
comprise the equipment, machine, devices increased need for record-keeping.
tools, and other real objects as well as Development of the art of writing, of
models. Information carrying materials both arithmetic and the use of money as a
projected used to facilitate and enhance the common denominator aided the development
teaching and learning business subjects. of accounting. Rudiments of double-entry
3. TEACHING: It is a two-way traffic system, book-keeping was developed in the form of
involving exchange of ideas, between the `charge' and `discharge' for transactions
teachers and the learners. Hence sharing of which were later termed 'debit' and `credit'.
ideas is what really obtains during effective This system, then called Venetian method,
teaching. was in use in Venice, Genoa, Florence, and
4. LEARNING: It is a relatively permanent many other Italian cities.
change in the student/learner's behaviour However, the first complete recorded work
and potentialities for performance as a result on double entry book-keeping was the
of experience. treatise published by an Italian monk and a
5. BUSINESS SUBJECTS: It consists of teacher of mathematics, Luca Pacioli (1445-
Typewriting, Financial Accounting, Book- 1515) in 1494, in Venice. The treatise was
Keeping and Accounts, Office practice, titled "Summa de Arithmetica, Geometrica,
Commerce, Economics and Business proportionate, el propotionalita (All about
methods. Arithmetic, Geometry, Proportions and
6. DEBTORS: These are individuals, pets-on, proportionalitics) which contained a few
group or organization that owns money. chapters on Accounts and Records. In the
book, Pacioli described three waste books of
Account: the waste book (rough note
showing transactions), the journal and
ledger. Then extraction of Trial balance was
CHAPTER TWO done only when the ledger was full, and a
LITERATURE REVIEW new one was being opened. Pacioli (1494)
2.1 BRIEF HISTORY ON FINANCIAL opened that the recording of economic
ACCOUNTING transaction ns lends itself to a twofold effect
The Period Before 1850 A.D. which forms the basis of any algebraic
Though the first accounting records pre- function-the giver and the receiver ore of the
dated in the invention of money by several same value.
thousand years, it seems that Financial Later development in the period after
Accounting become widespread in classical Pacioli's initiative included the gradual
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replacement of the waste book with invoices industries, government offices, etc. The
and receipts use of subsidiary books, the Association was formed with the view to
regular extraction of trial balance, provide and maintain a high standard of
determination of profit through the profit Accounting in Nigeria. The Association was
and Loss Account and the preparation of the granted official recognition by the Federal
Balance Sheet. Government of Nigeria on 28th September
1965 with the name Institute of Chartered
History of Accounting in Nigeria Accountants of Nigeria (ICAN), through an
The establishment of Accounting started in Act of parliament, Act No. 15 of 1965.
Britain, from where Accounting was ICAN was then inaugurated on 21st October
imported to Nigeria. During the pre- 1965. From then onwards to August 1968,
independence period, in Nigeria, especially the Institute was granting automatic
before the establishment of the Colleges of membership status to deserving individuals.
Arts and Sciences (particularly the one in In conclusion, Financial Accounting came
Ibadan), people who wanted to enroll into into limelight in Nigeria with the issue of
accounting profession had to be trained National Police on Education (1977) inter-
through article-ship. This meant that, they revised in (1981). The policy is aimed at
had to be attached as apprentices to those in among other things, the acquisition of the
the profession already. When the College of appropriate skills, abilities and competencies
Arts and Sciences in Ibadan (now University both mental and physical, as equipment for
of Ibadan) was established, it offered the individual to live in and contribute to the
courses in accounting; students were development of his society.
prepared for the intermediate level of ACCA
(Association of Chartered Certified 2.2.0 CONCEPT OF FINANCIAL
Accountants), a British Accounting Body. ACCOUNTING
In 1960, the University of Nigeria Nsukka Financial Accounting is often referred to as
started offering courses in Accounting, the the language of business. It represents the
Ahmadu Bello University, Zaria and the means of communicating the affairs of the
University of Lagos joined in offering business to the various user
Accounting courses form 1962. groups.Although, Financial Accounting is
Other Nigerian Universities and not restricted to business alone, governments
Polytechnics follow suit in the later years. and individuals (like workers, housewives,
Together they produce large number of investors, etc) also use some accounting
accounting graduates (B. Sc. and HND concepts in their day-to-day activities. For
holders). example, these persons keep records of their
In 1960, specifically on 17th November, incomes and spending during a given period.
some Nigerians who had some professional This resembles the cashbook or income and
training in Accounting from different parts expenditure account Financial Accounting is
of the world, got together and formed an about record keeping and using the kept
association called Association of Nigerian records in preparing financial statements
Accountants. This was the first attempt at that would show the result of operations of
forming a national and indigenous an entity and its financial position.
accountancy professional body in Nigeria. It In one of the early literatures in Financial
included people working in companies, Accounting Ausubel (1970), stated that
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sequencing of subject matter or concept from failure in Financial Accounting was
general concept to the specific such that recorded. In the same vein, Akintelure
meaningful relationship can be deciphered (1998) blamed the problem on accounting
from it, is guided discovery learning. teachers' insensitivity to the nature of
Several factors influence the teacher's choice Financial Accounting when planning
of teaching method for classroom instructional activities in the classroom.
instruction. However, Onwebgu and Yusuf (2006), objectives of Financial
Kpangba (1995) opined that some of these Accounting are geared towards making the
factors are: students to appreciate the rules and
 cost, functions of Accounting, lay a sound
 preparation time, foundation for further study of Accounting
 knowledge of the method, at higher level and also assess candidates'
 nature of the subject matter
knowledge of basic accounting principles
curriculum prescription and
and their application to modern business
 research recommendations on
activities.
sequencing of the learning
Financial Accounting is the process of
experience;
recording, classifying, selecting,
These are factors that Financial Accounting
measuring, interpreting, summarizing and
teachers must bear in mind.
reporting financial data of an organization
Financial Accounting teachers'
to the users for objective assessment and
effectiveness in instructional delivery,
decision making (Asaolu, 2002).
according to Akintelure (1998), depends on
Accounting data are processed into
their consideration of the nature of the
accounting information through the use of
subject during instructional planning.
accounting principles and conventions.
According to her, Financial Accounting is
not a subject that can be mastered by mere
2.2.1 DEFINITION OF FINANCIAL
memorization of the basic rules.
ACCOUNTING
It requires total involvement of the learner
Financial Accounting is part of the Business
in the learning; process, sound theoretical
Studies Curriculum in the group of
knowledge and intensive practice in
Vocational Subjects and, according to
application of basic principles. However, the
WAEC (2004); Financial Accounting is the
extent to which Financial Accounting
most popular subject that students offer
teachers involve these principles to teach
among the vocational elective subjects.
Financial Accounting is yet to be
Financial Accounting aims at providing
determined.
specialized instruction to prepare students
In a research conducted by Ogunu M. A.
for career in Financial Accounting field,
(2000), poor academic performance has been
fundamental instruction to help students
identified as a problem in Nigerian
assume their economic roles as consumers,
secondary school public examinations. For
workers and citizens, background
example, WAEC (2000) analysis of
instruction to assist Students in preparing
percentage performance of candidates in
for other professional careers requiring
twenty popular subjects in West African
advanced studies in Financial Accounting;
Senior Secondary Certificate Examination
and Financial Accounting skills for
for 1998, 1999, and 2000 revealed that
personal use in future.
52.48%, 58.38% and 51.21% percentage
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According to Asaolu (2002); Financial 2.2.2 ACCOUNTING PRINCIPLES
Accounting is the process of recording, The Accounting principles are known as
classifying, selecting, measuring, "Generally Accepted Accounting
interpreting, summarizing and reporting Principles." They are the fundamentals
financial data of an organization to the which guide accountants in recording,
users for objective assessment and decision appreciating and assessing accounting
making. information as well as the preparation and
From the above definitions, we see that interpretation of financial statements. The
Accounting involves: accounting information system is proven,
• Recording of business transactions that time honored, and its format is universally
have at least in part, a financial understood. Books of Accounts prepared by
character. Accountants in one part of the world are
• The recording is done in a way which easily understood by their counterparts in
identifies the different classes and types other parts of the world because the
of transactions. For example, sales oh information system is based on principles
goods are recorded separately from that are widely accepted and globally used.
purchases of goods. Accounting principles can be classified into
• The resulting records are summarized in two categories, namely:
such a way that the owners or other who a) Accounting concepts and
has an. interest in the business can see b) Accounting conventions.
the overall effect of all the transactions.
A. ACCOUNTING CONCEPTS
The summary of the above statement is that This refers to those basic assumptions or
the work of an accounting practice is conditions upon which the science of
mainly concerned with data storage, Accounting is based. SAS 1 identified seven
calculation, data processing and of these concepts:
communication. All of these are 1) Entity Concept: According to the
information related activities. standard, "every economic unit regardless of
Accounting information can also be used in its legal form of existence is heated as a
making decisions about how wealth is to be separate entity from parties having propriety
distributed all over the world. As the or economic interest in it ". In Accounting,
number of transaction increases and the business is considered to be a separate entity
processing becomes so much for one from the proprietor(s). This concept is
accountant, a means was then devise to applicable to all forms of business
group similar transactions into classes, with organizations.
a special journal used to record each class 2) Going-Concern Concept: This is the
of transaction. Thus the combination of assumption that a business unit will operate
accounting records and procedures designed in perpetuity; that is, the business is not
for an entity known as accounting expected to liquidate in the foreseeable
efficiency. These procedures were then future.
modified by creating several journals each 3) Periodicity Concept: According to
of which carries a special class of this concept, the life of the business is
transactions. The number and kinds of divided into appropriate segments for
journals used are influenced by the type of studying the results shown by the business
business and information desired.
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after each segment. In accounting, such a 2) Objectivity: According to this
segment or time interval is called convention, data presented on the financial
"accounting period". It is usually a year. statements should be supported by verifiable
4) Realization Concept: This concept evidence and demand the independence of
states that revenue is recognized when a sale judgment of the part of the Accountant
is made. Sale is considered complete at the preparing the financial statements.
point when the property in goods passes to 3) Fairness: This convention requires
the buyer and he becomes legally liable to that accounting reports should be prepared
pay. not to favor any group or segment of society.
5) Matching Concept: According to this 4) Prudence: Also known as
concept, the earned revenue and all the "conservatism convention". It states that
incurred costs that generate that revenue greater care in the recognition of profit
must be matched and reported for the period. should be exercised whilst all known losses
The term "matching" means appropriate are adequately provided for.
association of related revenues and 5) Materiality: The principle holds that
expenses. only items of material values are accorded
6) Consistency Concept: This concept their strict accounting treatment.
holds that when an enterprise has adopted a
method, it should continue to use that 2.2.3 PURPOSES OF ACCOUNTING
method in subsequent periods so that Accounting like every other field of human
comparison of accounting figures overtime endeavor has a purpose. The purposes/
could be made. objectives of Accounting include:
7) Historical Cost Concept: This • Keeping of Records: Accounting is
concept states that the basis for initial done in order to keep a systematic record of
accounting recognition of all assets financial transactions. Without proper
acquisitions, services rendered or received, record/book keeping, there would be a great
expenses incurred, creditors and owners' burden on the human memory to provide
interests is the actual cost for the such information which may be less
transaction(s). accurate clue to the nature of humans.
• To ascertain Profit or Loss:
Accounting helps in the determination of
the profit or loss. This is achieved through
B. ACCOUNTING CONVENTIONS proper record keeping of revenues and
These are customs or traditions, which guide expenditures during a given period.
the Accountant while preparing the • To ascertain the financial position
accounting statements. Accounting of a business: Accounting also helps in the
conventions includes: determination of the financial position of a
1) Substance over form: This business through the provision of
convention states that business transaction information on what the business owns,
should be accounted for aid presented in what it owes and who owes it.
accordance with their substance and • Facilitate Decision Making:
financial reality and not merely with their Decision making is only possible where the
legal form. required information is provided. For
example, if a business makes a profit of
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N20, 000, how is the profit improved upon? Government also requires accounting
Is it by reducing avoidable costs or by information for planning and analysis of
increasing productivity? economic activities in a country.
• Reports stewardship: Accounting 5. Employees: These have provided
recognizes the separation of business from labor and are interested in being adequately
its owner(s). This separation makes it remunerated for their services. They require
possible for the efficient management and information about the organization's ability
reporting of the business performance at to provide a rewarding and stable
regular intervals. employment in the foreseeable future.
2.2.4 USERS OF ACCOUNTING 2.3.0 METHODS OF TEACHING

INFORMATION FINANCIAL ACCOUNTING
These are categories of persons/ institutions Tonne, Propham, and Freeman (1965),
having a reasonable right to information Teaching method is the procedure by which
concerning an entity. Such right may arise the teacher meets the learner at his level,
from public accountability to statutory starting with his interest and his problems
powers to obtain information. This and then establishes conditions that enables
includes: him to proceed to reach self goals in as
1. Owners: These category of users effective as possible.
group have provided a substantial Akinseinde (1998), teaching methods refers
proportion of the organization's financial to the ways and mean in which a teacher
resources and are interested not only in the adopts to guide the student through learning
earnings which result from the management activities in order to accomplish the desire
use of these resources but also in what goals.
proportion they can reasonably withdraw According to Quist (2000), pupils learning
for personal use without making the more effectively if you use a variety of
organization worse-off than before in its teaching methods. Each lesson should
capacity to use these resources to generate include the followings:
future earnings. • Spoken information
2. Creditors: These have supplied • Supporting teaching and visual aids
goods and services to the organization and Practical activities
are interested in receiving payment for • Opportunities for discussion both
them. There must therefore be information teacher/pupil and pupil
available to potential creditors, which show • Time for thinking and reflection.
the organization's financial ability to meet Ajelabi (2000) listed some of the
its obligations to creditors. following characteristics of good
3. Suppliers of Loan: Information is teaching method:
needed by this group about the 1. It should make use of
organization's ability to pay interest on instructional materials
loans and repay the capital when it becomes effectively.
due. 2. A good method should create in the
4. Government: Information is needed classroom a learning environment. 3.
by Government in order to ascertain the It should encourage students to learn
amount of tax to impose on profits. doing.
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According to Ifeagwu (2001), teaching Okorie (1986) maintained that
methods the strategies adopted and used by Demonstration method is one of the
teachers in transferring learning in a teachers greatest assets in arriving at
classroom teaching learning process. fundamental skills and practice in a, very
According to Cantrell (2004), teaching short among of time It is a teacher-centered
methods are in a continuum, ranging from teaching method whereby the leaner
exposition to inquiry. watches how the teacher displays the
instructional materials to aid teaching and
2.3.1 EXPOSITION METHOD learning process.
The Exposition method of teaching is
conventional and widely used in the 2.3.4 QUESTION AND ANSWER
classroom. In addition, Cantrell (2004) METHOD
reported the characteristics of exposition The method raises a series of questions and
method to include the following: leader- answer, directly by the teacher. The
centered, leader-active, learner passive and questions are constructed with a lot of
content emphasis. Examples of exposition experts. They reveal to the learner the
method are lecture, discussion, traditional weakness in his thinking and so constrain
demonstration, guest speaker, panel him to abandon his wrong ideas for the
discussion, story-telling, dramatization, correct or better ones (Nwosu 1984).
reading of textbooks and manuals or According to Ifeagwu (2000), questioning
handouts. develops self discipline in students, and
develops the good relationship between
2.3.2 INQUIRY METHOD teacher and learners and express
The Inquiry method is an approach where constructive thinking.
the learner generates his/her own form of
information and it is characterized by the 2.3.5 PRACTICE METHOD
following features: learner-centered, leader- Is the replication of demonstrated process of
facilitated, learner-active and learning achieving a skit-oriented learning? It is the
process emphasis. student frequent and systematic repetition of an
The objectives, the teachers, the learner, the exercise for skill acquisition (Ifeagwu 2000).
subject matter to be taught, the time In emphasizing the power of recital and
limitation, and the equipment available are practice, Akoni, Konder and Shunert (1970)
major factors in determine the best method stated that people generally remember 10% of
of teaching in a given situation. what they read, 20% of what they hear, 30% of
The following methods are the major what they see, 50% of what they hear and see,
methods for teaching Financial Accounting 70% of' what they say, and 90% of what they
include: say as they do. This shows the high rate of
teaming that takes place during practice.
2.3.3 DEMONSTRATION METHOD "Practice" they say "makes perfect".
It is a method or techniques of teaching Oladele (1998); According to Guthrie, practice
concepts, principles or real things by helped unite closely and firmly specific
combining oral, explanation with the Stimulus-Response bond to form the larger
handling or manipulation of real things units of behaviour that are call act for example,
equipment or materials (Ifeagwu 2000) learning to type on typewriter requires a
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number of movement of muscles and senses Flanders 1970 and his associates say that the
which combine together to make an act. teacher must do the following for teaching to
be effective:
2.3.6 DISCUSSION METHOD a) Teacher asks questions
It is a learning process which implies the b) Teacher accepts pupils' feeling
participation of pupils in the process of c) Teacher acknowledges pupils ideal
learning by evaluating points of view, raising d) Teaching praises and encourages pupils.
issues of their own and seeking solution based Bowley (1967) says that 'when frequent
up on study, examination, and group analysis reference is made to teaching aids such as chart
under the teacher guidance (Okorie 1986). and map, they can be a powerful reinforcement
to the spoken words during teaching and
2.3.7 SHOW AND TELL METHOD learning process.
It is a method where a definite time can be set
Dale (1969), as learning outcomes become
aside each student to show and discuss within a
more varied, increasingly differentiated,
time limit on item from the business world e.g.
learning materials will be needed. The
journal book, ledger book, possibly once every
approach through single textbook will not be
two weeks (Tonne, Popham, Freedman 1965).
adequate, he is ready to learn and teaching is
rather easy. When a learner is not interested,
Other methods include Lecture method, Team
teaching is difficult and almost futile. The
work, Case solving, Individual homework
teaching aids and devices provide variety and
assignment, Individual class work, Reading of
interest, and help to break the monotony of
textbooks, Manuals or handouts, Student
demonstrations.
seminar, Visiting companies, etc.
Ryan's (1960) and his colleagues conducted
programmes of observation studies to identify
2.4 TEACHING EFFECTIVENESS
Rosenshine and First (1973) correlates that for factors associated with effective teaching.
effective teaching to take place, there must be They gave three factors:
the following: i) Teacher is warm and understanding
1. Teacher is enthusiastic. versus cold and aloof
ii) Teacher is organized and business
2. Teacher is business like and task oriented.
likes versus unplanned and slipshod.
3. Teacher is clear when presenting
iii) Teacher is stimulating and
instructional content.
imaginative versus dull and routine.
4. Teacher uses a variety of instructional
Dale (1948), the teacher must understand that
materials and procedure.
it is worth mastering the methods of audio
5. Teacher provides opportunities for pupils to
visual instruction because they can promote
learn the instructional content.
good teaching when used properly.
Ifeagwu (2000) says that for teaching to be
Effective teaching also requires effective use
effective, a teacher must use instructional
of equipments for business subjects; (Journal
materials, variety of methods, improvisation
of contemporary issue 2004).
etc.
According to Judith (1977), the teacher also
Bender and John (1975) say that in order to
needs to know where to obtain free materials
teach effectively, the teacher needs to provide
that can be used for effective teaching and
resource materials of several kinds; this will
learning process. Sources for free and waste
make information sessions to be more
materials are listed below:
understandable to all the group members.
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• Chamber of commerce: Maps, programmed instruction with the
posters, information about locale. development in telecommunication, media,
• Travel agencies, airline and railway: television video tape recorders, radio,
Maps, schedules, colored posters. computer etc. available in our society.
• Banks and companies: Rough tellers,
ledger books etc. 2.6.1 INSTRUCTIONAL MATERIALS
FOR TEACHING FINANCIAL
2.5 USE OF INSTRUCTIONAL ACCOUNTING
MATERIALS FOR TEACHING Instructional materials are viewed differently
The origin of instructional material can be by teachers and students, parents and
traced to the development of writing surfaces. government officials. For example,
Dating from the 15 th B.C century was the instructional materials at a distal level may
small flat rectangular piece of stone found in be only represented by the availability and
there and was described as the first state used presence of textbooks in classrooms;
by the school children (Abimbade 1997). By whereas, at the proximal level, attainment of
early 15 th century, 1445 Johan Counterberg the grade level and skills required by the
had developed printing machine peter Ranus materials may be more critical for the
(1515 -1572). An educator gave instructions teacher and student. Instructional materials
in oriented books. By 15 th century the main are those items such as books, other printed
instruments were chalkboard, chalk and the matter, video and audio recordings, and
writing materials and the desk. The industrial computer software, which are used as part of
production in Europe provided better the instructional process. While the format
materials like books, charts, model maps, of instructional materials has evolved and
globes etc. will continue to change, the purpose remains
By 19 th century, educators had begun to the same.
emphasize visual instruction-stressing the Instructional materials may be viewed under
pictorial content as opposed the verbal two (2) forms, they are:
emphasis of lectures and books (Abimbade A. Textbooks
1997). In 1910, John Adams wrote a book on Textbooks are those books that are
"Exposition and Illustration in teaching designated as the primary source of
where he explained an 'order of merit' as instruction for students in a course, or unit of
follows: instruction within a course. The textbook
i. The real object definition also includes those materials
ii. Model of the real object (semi concrete)
pertaining to textbooks that are an integral
iii. Diagram dealing with some of the
part of the textbook and published by the
aspects of objects (pictorial)
iv. Verbal description of the object. same publisher. They include, but are not
Development of programmed instruction limited to, textbooks, trade books, slides,
began with Maria Montessori by 1925. By compact discs, computer software, CD-
1940s, the field of audio-visual instruction ROMS, and electronic resources. The
had been born. It was from this date (1954) Continuous Improvement Council approves
developed his concept of come of experience, these materials for adoption by the Board of
which has become useful in concept learning. Education.
However, by 1960, Crowder and B.F. Skinner
B. Supplementary Materials
(1968) revived and revised the concept of
12
Supplementary materials are those items them. But instructional materials also have a
used to supplement instruction for strong indirect path of influence on student
enrichment or remediation purposes and learning via their effects on Financial
used for short periods of time. They include, Accounting teachers.
but are not limited to, books, periodicals, Teachers vary considerably in the way they
pamphlets, art prints, study prints, pictures, use textbooks, teacher's guides, and
transparencies, slides, video recordings, assessment materials, with some teaching
videodiscs, audiocassettes, sound strictly to-the-book and others exercising
recordings, compact discs, computer considerable flexibility. Despite such
software, CD-ROMS, and electronic individual variability, in general, teachers
resources. are much more likely to cover topics
presented in the materials selected by their
2.7 IMPORTANCE OF school or district than to cover topics not
INSTRUCTIONAL included; they are likely to follow the
MATERIALS IN sequence of topics in the selected materials;
TEACHING FINANCIAL and their pedagogical approach is influenced
ACCOUNTING by the instructional design of the materials.
Student learning occurs primarily through Instructional materials give students of
interactions with people (teachers and peers) Financial Accounting the opportunity to
and instructional materials (textbooks, view the classroom as a real world where
workbooks, instructional software, web- various activities related to the field of
based content, homework, projects, quizzes, Accounting.
and tests). The evidence is clear that instructional
The contexts within which these interactions interactions between students and teachers in
occur are surely important. The effectiveness Financial Accounting arc framed by the
of teachers and the instructional materials in instructional materials that teachers are
teaching Financial Accounting with which provided by their schools and districts. That
students have the opportunity to interact are instructional materials exercise their
affected by layers of influences that range influence on learning directly in Financial
from circumstances in the home, to Accounting as well as by influencing
leadership in the school, to the international teachers' instructional choices and behavior
macro-economy and everything in between. makes instructional materials all the more
Instructional interactions are the core of important.
student learning but policymakers attend
mostly to context. We must give priority to
the education policies that are most likely to
improve instructional interactions if we are
going to achieve substantial progress in
student achievement in the learning of
Financial Accounting and in other areas of
learning.
This study focuses on instruction materials
in the teaching and learning of Financial
Accounting, which have a direct influence
on student learning as students interact with
13
and time-consuming, making better choices
among available instructional materials
should be relatively easy; inexpensive, and
quick.
Source: Choosing Blindly: Instructional

Materials, Teacher Effectiveness, and the
Common Core by Grover J. Whitehurst and
Mattew M. Chingos (2012)
The diagram above shows that there is

strong evidence that the choice of
instructional materials has large effects on
students learning Financial Accounting, in
their deals with peer groups, family,
community, economy etc. For example, in a
large-scale randomized comparative trial of
the effectiveness of some secondary schools
in Financial Accounting curricula
(consisting of a textbook, ancillary
materials, and teacher professional
development), students taught using CHAPTER THREE
instructional materials score higher than RESEARCH METHODOLOGY AND
students taught without the use of DESIGN
instructional materials.
The evidence suggests that choice of 3.1 INTRODUCTION
instructional materials can have an impact as This chapter reports and shows the methods
large as or larger than the impact of teacher adopted to carry out the study. This includes
quality. But whereas improving teacher population, sample and sampling procedure,
quality through changes in the preparation validity of the instrument, method of data
and professional development of teachers collection and procedure for data analysis.
and the human resource policies surrounding
their employment is challenging, expensive, 3.2 POPULATION
14
The population of the study was made up of all Lagos
students and teachers from Senior Secondary 4. Bright 5 20 25
Schools in Shomolu Local Government Area, Future
Lagos State that offer Financial Accounting. College
1. ANGUS MEMORIAL SENIOR HIGH 5. Joint 5 20 25
SCHOOL, IGBOBI-YABA, Heirs
SHOMOLU, LAGOS STATE. Secondar
2. SHOMOLU SENIOR HIGH SCHOOL, y School
SHOMOLU, LAGOS STATE. TOTAL 25 100 125
3. IGBOBI COLLEGE, SHOMOLU,
LAGOS STATE. 3.4 INSTRUMENT OF THE STUDY
4. BRIGHT FUTURE COLLEGE, The questionnaires contained two sections;
SHOMOLU, LAGOS STATE. SECTION A deals with personal information
5. JOINT HEIRS SECONDARY of the respondents while SECTION B is based
SCHOOL, SHOMOLU, LAGOS on the statement of problem and research
STATE. questions.
A semi-close structured questionnaire will be
3.3 SAMPLE AND SAMPLING adopted to collect information. The data
PROCEDURE derived from items in the questionnaire were
Sampling is also a method whereby "element" assigned to different scaling statement, using
within a defined population or universe are
the Four Point Likert Scale. It is as follows:
selected in order to make generalization
about the population. Such selected elements Keys
usually for a sample constitute the units STRONGLY AGREED = SA
where information is to be sought in respect
of the research problems. The Stratified AGREED = A
Random Sampling Technique is adopted in
the selection of the members of the sample. DISAGREED = D
The sample covers one hundred and twenty-five STRONGLY
= SD
(125) respondents as analysed below: DISAGREED
S Name of No. of No. of No. of
N Schools Teach Studen Responde 3.5 VALIDITY OF THE INSTRUMENT
ers ts nts The instrument was presented to the supervisor
1. Angus 5 20 25 who made necessary corrections on it.
Memoria
l Senior
High 3.6 METHOD OF DATA COLLECTION
School The questionnaire were administered to the
2. Shomolu 5 20 25 teachers and students, by the researchers
Senior personally and collected back from the
High respondents immediately to avoid bias. All the
School questionnaires were duly filled and returned.
3. Igbobi 5 20 25
College, 3.7 PROCEDURE FOR DATA
Shomolu, ANALYSIS
15
Descriptive Statistics will be adopted to analyze
and interpret data collected. The type of
descriptive statistics to be adopted is the Simple
Percentage.
16

Assessment of Instructional Materials in Teaching and Learning of Financial Accounting in Senior Secondary Schools

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ASSESSMENT OF INSTRUCTIONAL MATERIALS IN TEACHING AND LEARNING OF

FINANCIAL ACCOUNTING IN SENIOR SECONDARY SCHOOLS

Awesu, Oluwafemi Ganiu (BSc.)

2.2.4 USERS OF ACCOUNTING 2.3.0 METHODS OF TEACHING

Source: Choosing Blindly: Instructional

The diagram above shows that there is

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