CHAPTER ONE

INTRODUCTION

1.1.BACKGROUND TO THE STUDY

The efficacy of education as a good tool f all – round progress in human experience has made many societies especially in Nigeria to set up promoting efficient and desirable learning.  At such institutions the main focus of both learners and teachers is the acquisition of worthwhile knowledge the impartation responsibility that really resolves round the teacher.

The purpose of teaching at any level therefore, is to produce certain desirable changes in the learners.  Such changes may be inform of acquiring intellectual skills, problem solving or the inculcation of desirable attitudes.

The Book – keeping which is the recording fo all transactions, which involves money or money’s worth in systematic order has been in existence for a long time.

According to “the Rapid Results Accounting Course” Number 551 page three, it was said that traders in the day of Ancient Babylon kept their records by writing on clay which was then backed in the sun.  It was also said in the book (rapid Result College Accounting Course No. 551 Pp. 3) that another brought to England by the Normans.  This was simply a piece of wood split into two parts and marked off in notches the notches representing the amount of goods sole or the amount owing between one party and another.  It was further explained in the book that modern way of book – keeping which spread to all over the world today began in Northern Italy in the late thirteenth century and this system introduces the principle of double entry.

1.2.STATEMENT OF THE PROBLEM

Book – keeping is caused through trading that is buying and selling of goods either for cash or on credit.

Therefore in business there must be two people involved.  The name given to them are “Debtor and Creditor” so, for every transaction there must be two entries in the books of accounts and this two entries are known as “Debit and Credit”.

1.3.PURPOSE OF THE RESEARCH

The purpose for which accounting records are kept in business may be listed as follow:

To show the trading results of the business that is whether it has made profit during a certain periods or whether losses have been incurred.

Proper accounting records greatly help safeguard the assets of a business against mis – appropriation and of deterrent against fraud, especially in large business.

The historic accounting may be used not to measure past profit but the adopted to show the management of the business which has been their most profit policies and also the efficiency of various operations.

It has been legally necessary for a long time for certain kind of business to keep proper accounting records.

1.4.IMPORTANCE OF THE STUDY

The intention of this study is to evaluate the factors that are responsible for infectivity in the teaching of accounting with emphasis on Some Selected Secondary School in Ogun State.

To the best of researcher’s knowledge this project is to pioneering one.  Undoubtedly this paper seek to identify the main problems focusing the teaching of accounting as been said earlier.

The remedies to the problem in this project will help the students to develop a positive attitude towards the teaching of accounting in secondary schools.

Conclusively this research project has been carried out to lay a very good foundation in teaching of accounting in secondary schools.  To this end, it s aim is to give a grounding in the basic principles of accounting with special reference to the teaching and of accounting in selected secondary school in Ogun State.

1.5.SCOPE AND LIMITATION

In the study of any nature there are bound to be delimitation and this study was no exception.

The writer covered only some of the problems being faced in the teaching of accounting in secondary school and the prospect envisaged.

Also the writer hinted himself to cover selected schools “secondary” in Ogun State.

The following secondary schools were listed to carrying out the research:

1.            Mercy International College

2.            Solid Rock Girl’s Academy

3.            Patterson Memorial Baptist grammar School

4.            The Ambassadors College

5.            Taidob College

6.            Elyon College and Leadership Academy

Also of the above mentioned schools are chosen from only two local governments in Ogun State.

It needs be mentioned, however that the extent and scope of this research have to be limited to the said is schools as a result of some unevisaged problems which emanated in the course of data collection.

The problems includes that of finance, transport and time factor unco-operative attitude of some teachers, students and principals in response to the questionnaire forms were not encouraging and it affect the validity of this research work to certain extent.

However, efforts were made to bridge the gap created by this few through oral interview with experience and important personalities in the field of accounts.

1.6.DEFINATION OF TERMS

These are likely terms readers may come across during the course of studying and reading this project.

INSTRUCTIONAL MATERIALS: These refer to teaching aid materials and apparatus used in teaching process.

ACCOUNTING: Is a discipline concerned with the recording analysis and forecast of income and wealth of business and other entities.

ASSET: Refer to those items that have money value owned by business and enterprise or organization at a particular point of time.

NOTHES: It represent the amount of goods sold or amount owing.

TALLY TICKS: A piece of wood split into two parts and mark of in notches.

H.N.D.: Higher National Diploma.

N.C.E.: National Certificate of Education.

CREDIT: Money shown as owned by a person in his account with a bank.

DEBIT: A sum of money owing.

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