ACCOUNTING SKILL NEEDS OF BUSINESS EDUCATION GRADUATES FOR TEACHING FINANCIAL ACCOUNTING IN SECONDARY SCHOOLS IN BAUCHI STATE

Abstract

This  title  of  the  study  was  designed  to  determine  the  accounting  skill  needs  of Business Education graduate for teaching Financial Accounting in secondary schools in Bauchi State.  The study adopted survey research design which involved Financial Accounting  teachers  in  the  government-owned   senior   secondary  schools.     The population of the study was 228 Financial Accounting teachers in Bauchi State.  Six research questions and three null hypotheses were formulated and tested at 0.05 level of  significance  to  guide  the  study.    The  instrument  used  for  data  collection  was structured questionnaire item statements.  To ensure that the instrument measures what it  intended  to  measure,  the  questionnaire  item  statements  were  subjected  to  face validation  by three  experts.    Cronbach  Alpha  was  used  to  determine  the  internal consistency of instrument items.  The average reliability coefficient computed for the instrument was found to be 0.87.   Mean was used to answer the research questions while t-test was employed to test the hypotheses.  The study found out that principles of  accounting skill needs of Business Education graduates for teaching Financial Accounting in secondary schools are needed by Financial Accounting teachers.   The study also found out that adjustments accounting skill needs of Business  Education graduates are most needed for teaching Financial Accounting in  secondary schools. The study found out that final accounting skill needs of Business Education graduates for  teaching  Financial  Accounting  in  secondary  schools  are  needed  by Financial Accounting teachers.  The study found out that there was no significant difference in the Mean ratings of male and female  teachers on the principles of accounting skill needs for teaching Financial  Accounting  in the secondary schools.   The study also found out that there was no significant difference in the Mean responses of qualified and non-qualified teachers on the final accounting skill needs for teaching Financial Accounting in the secondary schools.  As a result of these, it was recommended that State  Ministry of Education should allow their teachers to embark on perpetual in- service  training  for  Financial  Accounting   teachers   with  a  view  to   improving accounting skill for teaching Financial Accounting.

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CHAPTER ONE

INTRODUCTION

Background of the Study

School as an agent of education is a social institution set up to serve the needs of society.   According  to Hornby (2006),  secondary school is a school  for  young people between the ages of 11 and 16 or 18.   Therefore,  secondary  school in the context of this study is an organised institution for young people between the ages of

11 through to 18 where teaching and learning take place using both horizontally and vertically  planned  curriculum.     Transition  from  secondary  education  to   tertiary education shall be through the appropriate selection mechanisms (Federal Ministry of Education,  2004),  of  which  performance  plays  an  integral  part.     Therefore,  for academic performance to be attained teachers and students must be up and doing in their teaching and learning process respectively.

Teaching according to Obi (2005) involves guiding students to learn by means of discovering,  probing,  examining  and analysing  activities.  Therefore,  the subject matter to be taught is determined to a large extent by the methods and techniques to be used.   Clark and Star cited in Owodunni (2011) described  teaching as an attempt to assist  students  in  acquiring  or  changing  some  knowledge,  skill,  ideal,  attitude  or appreciation.  Hence, teaching involves the setting up of activities to enable somebody learn  something  which  can  improve  the  person’s  knowledge,  skills,  attitude  and values.   For the purpose of this study, teaching is therefore a means through which students are made to acquire knowledge, skills and attitudes in Business Education.

Business  Education  is an aspect  of  vocational  education  and  one of  many disciplines which contributes to economic education and is best served by a diversity

of both public  and private providers.   Business  Education  according  to the  Policy

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Commission for Business and Economic Education in Abdullahi (2002) represents a broad  and  diverse  discipline  that  is  included  in  all  types  of  educational  delivery systems,  i.e.  elementary,  secondary  and  post  secondary.    The  author  noted  that Business Education can begin at any level, can be  interrupted for varying period of time, and continued throughout the life span of an individual.   The author explained that Business Education includes education for office occupation, business teaching, business administration and economic  understanding.   It is in this view that Osuala (2004) defined Business Education as a programme of instruction which consists of two  parts:  Office  Education,  a  vocational  education  programme  for  office  career through  initial,  refresher,  and  upgrading  education  leading  to  employability  and advancement in the office occupation; and General Business Education, a programme to provide students with all information and competencies which are needed by all in managing personal business affairs and in using the service of the business world.  The author explained  further  that the mission of Business  Education at the  college  and university levels is to train the necessary manpower for industry, business, and public and private business establishments.   Thus, Business Education opens various career opportunities to its graduates, such as teaching in schools at various levels (depending on the level of degrees or certificates obtained), working in commerce and the public sector   of  the   economy,   undergoing   advanced   studies   in  business,   taking   up management positions  in various organisations and developing training programmes for industries and  business.   In the view of this study, Business Education therefore entails a broad range of spectrum of competencies in economic activities, career in the world of business and other walks of life as well as pedagogical and desirable saleable skills  for ample  employment  opportunities  available  in private  and  public  sectors. These skills are needed by Business Education graduates.

A graduate according to Hornby (2006) is a person who has completed a first degree  at  a  university  or  college.    In  the  context  of  this  study,  a  graduate  is  a professional teacher of business who is skilful and constantly aware of the state of the art in business education programme.  Such an individual is qualified to be a Business Education  graduate  or  business  educator.    Therefore,  the  nomenclature  of  being awarded  with  Bachelor  of  Education  (B.Ed)  or  Bachelor  of  Science  (B.Sc.)  in Business Education depends on each university or college of education that offers the degree  programme.    Buttressing  this  assertion,  Osuala  (2004)  described  Business Education  graduate  or business  educator  as a person knowledgeable  in the six (6) components  that  make  up  a  Business  Education  programme.    In the  word  of the author,  the six  components in the curriculum  of business  education  consist  of the following:  general  education,  general  business  subjects,  secretarial,  marketing  and distribution  subjects,  professional  educational,  and  accounting  as well  as  teaching practice  and  industrial  work  experience.    The  author  added  further  that  business educator  (graduate)  is any person  who  plays  the critical  role in  making  Business Education viable and visible in the community,  plays the role of agent of change in Business  Education,  delivers  high-quality  Business  Education  programmes  that are equal to any academic offering in the school system, and is able to identify problems facing learning and teaching in Business Education subjects and is able to speculate solution to the problems.   According to this view, a Business Education graduate of university or degree awarding  college of education is therefore said to be a teacher (business educator) who has taken series of courses in business education curriculum which enables such graduate to enter the world of work and earn a livelihood.

Therefore,  in the context of this study, business  educator  could be male  or female qualified with B.Ed., B.Sc., M.Ed., and Ph.D in Business Education.   On the

hand, the non-qualified  include those with Certificate, Diploma, OND, NCE,  HND, B.A, B.Sc, in business subjects.  Thus, apart from NCE holder who is by the national policy to teach only at junior secondary school and below, other graduates of Business Studies, Accounting, Marketing, and Secretarial Administration without a professional education component are simply regarded as business teachers or technical instructors depending on the level of education (Osuala, 2004).  The two types qualified and non- qualified  are graduates,  but the  major difference  between the duo is that Business Education graduate has been exposed to certain fundamental principles and theories of teaching and learning while the Business Studies (or General Business) graduate has not.   Besides,  under Business Studies, emphasis is placed on management functions rather than on teaching methods.  Their teaching experience may not exceed 3 years that is non-experienced, while experienced business educators range from 4 years to infinity.    According  to  Federal  Ministry of Education  (FME,  2004),  the  Business Education   components   taught   separately   in   senior   secondary   schools   include Economics, Commerce, Shorthand, Typewriting, and Bookkeeping and Accounting.

Accounting is a skilled subject involving learning by doing.   In the view  of William in Okoli (2001) and Wikipedia (2011), accounting is the language of business that  can  tell  with  reasonable  accuracy  the  degree  of  success  an  organisation  has achieved  in  realising  its  financial  goals  of  profit  and  determining  its  solvency. According  to  the  American  Institute  of Certified  Public  Accountants  (AICPA)  in Wikipedia  (2011),  accounting  is defined  as  “the  art of recording,  classifying,  and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof”. Buttressing the views of the authors, accounting is a branch of Business Education and a business  language  mainly  concerned  with preparing  human  resources  for  ample

employment  opportunities  in industries,  commerce,  managerial  function as well  as teaching cadre and other affairs in both public and private sectors of the  economy. Therefore, accounting is a language of business as it uses figures to interpret its data. The fields of accounting comprises Cost, Financial, Forensic, Fund, Management, and Tax (Wikipedia, 2011) just as Auditing and Governmental are all related skills.

Skill  acquisition  is  very  essential  regardless  of  any  form  of  education, knowledge and other professional training.  Hull in Obi (2005) defined skill as manual dexterity acquired through repetitive performance of an operation.   In the same vein, Obi (2005) explained further that a person is said to have acquired a skill when such individual can finish a given piece of work at a given time with minimum errors.  In the opinion of Okorie and Ezeji in Olatoke (2009), skill is a well established habit of doing something involving the acquisition of the performance capabilities in the most economic way.  Hence, accounting skill in a school setting is the ability or proficiency to  display  in  the  performance  of  learned  behaviour  in  Accounting  regarding  the relationship  between mental activity and bodily movements.   Skills are important in teaching Financial Accounting because Business Education graduates need them in the discharge of their duties, and if properly applied skills bring about success in teaching and learning of Accounts\Financial Accounting.

It is in this view that Lifetips (2011) opined that in order to make the most of accounting (Business Education inclusive) job opportunities or attract the attention of a finance executive recruiter, there is need to consider this list of accounting skills and corporate finance skills: theoretical skills based on accounting and finance knowledge; mathematical  and logic  skills;  people,  teamwork,  and  interpersonal  communication skills; analytical, creative, and innovative thinking skills; computer, intellectual, and technology  skills;  management  and  leadership  skills;  teamwork  and  collaboration

skills;  networking  skills  and  more  importantly  basic  financial  skills.    The  author emphasised further that the skills required for accounting and finance jobs may also include some industry-specific knowledge that individual can get through specialized training,   specific   degrees,   or  on-the-job   experience.      Some   examples   include budgeting,  payroll,  auditing,  federal and state income  tax awareness,  spreadsheets, accounting controls, and financial forecasting.  Others include the mastery of a variety of financial statements, including balance sheets, profit and loss statements, and cash flow statements.  Supporting these views, Vitez (2010) posited that accounting skill is the understanding of the  nature  of debits and credits and how financial information flows  through  the  general  ledger  accounts.    These  are  the  important  skills  for accountants (including Business Education graduates).   The author added further that Accounting  is  an  industry  that  requires  strong  technical  skills  when  reviewing financial information, therefore, accountants (including Business Education graduates) must learn the rules written by the Financial Accounting Standards Board (FASB) and apply them to individual business situations on a  daily basis.   In the context of this study, accounting skills to be considered will be those that are peculiar to Business Education  programme.    These  are  basic  financial  skills  bearing  in  mind  that  the Financial   Accounting   components   contained   in   the   curriculum   of   Financial Accounting in the senior  secondary schools (see Appendix B).   This is because the basic  financial  skills  will  help  Business  Education  graduates  to  be  familiar  with necessary accounting terminologies  needed in teaching effectively.   Therefore,  it is expected that Business Education graduates should acquire a very sound knowledge on a variety of basic financial skills vis-à-vis Financial Accounting components.

In view of the foregoing, the Financial Accounting components with respect to

Financial Accounting  curriculum  in senior secondary schools may be grouped  into

introductory accounting skill which entails the history and origin of Accounting  in Nigeria, definition, meaning, importance of Bookkeeping and Accounting, and career opportunities  for  bookkeepers  and  accountants.     Another  group  is  principles  of accounting  skill  which  comprised  accounting  equation,  principle  of  double-entry system, accounting concepts and conventions,  classification of  accounts, the ledger, subsidiary books, the analytical cash book, petty cash book, balancing off the ledger accounts, trial balance and bank reconciliation statement.  Also, Financial Accounting components  consists  of  adjustments  accounting  skill  such  as  the  general  journal, correction  of  errors,  suspense  account,  bad  debts  and  provision  for  bad  debts, prepayments and accruals, provision for discount allowed, provision for depreciation, depreciation  methods,  control  accounts,  single  entry  and  incomplete  records,  and accounts  of  non-profit  making  organisation.    The  final  accounting  skill  which  is another group encompasses trading, profit and loss account and balance sheet as well as partnership accounts, manufacturing accounts, company accounts and purchase of business  account.    Furthermore,  commercial  accounting  skill,  which  includes  hire purchase and instalmental payment  accounts,  consignment  accounts,  joint  ventures, departmental accounts, branch accounts, and contract accounts are another group of Financial Accounting components.   Finally, the last group is government accounting skill which covers public service accounting.

Financial Accounting  is not only important  to the economy but also to  the business world personal use and is therefore a subject offered in the secondary schools in Nigeria.  Therefore, Business Educators (Financial Accounting teachers) who have undergone  specific  training  in the area of professional  education  at universities  or degree awarding  colleges  of education by national  policy are expected  to teach in senior  secondary  schools  in  Nigeria.    The  use  of  accounting  skills  in  Business

Education  graduates  can  make  significant  contributions  by  providing  appropriate teaching and learning opportunities to diverse teachers and motivate students to learn Financial Accounting as a subject, both inside and outside the  school environment. However, it is obvious from the pilot or preliminary study carried out by the researcher that most of the Financial Accounting teachers in school visited were subjects-matter teachers, that is they do not have any training in pedagogy.   These types of teachers are  not  Business  Education  teachers  because  they  lack  skills  needed  for  teaching Financial Accounting  in secondary schools in Bauchi State.   Consequently,  lack of these  skills  perhaps  couple   with  the  pedagogy  hindered  teaching  of  Financial Accounting and obviously in turn affected the teaching and learning process.   These weaknesses,  therefore,  lead to persistent poor result in Financial Accounting  every year.  Besides, this possibility has led to the contention that it is not easy for a General Business graduate to teach Business Education subjects but it is easy for a Business Education  graduate  to teach General Business  subjects (Osuala, 2004).    Therefore, there is need to determine accounting skills that provide Business Education graduates with wholesome and comprehensive knowledge to meet the challenges of the world of work and the pedagogy.  In view of the above, it is therefore necessary and expedient to investigate the accounting skill needs of Business Education graduates for teaching Financial Accounting in secondary schools in Bauchi State.

Statement of the Problem

The graduates of Business Education programme were trained to teach subjects like Book-keeping and Accounting,  Shorthand, Typewriting,  Commerce,  and Office Practice.     Thus,  the  Federal  Ministry  of  Education  (FME,  2004)   satisfactorily recognises the relevance of Technical and Vocational Education (TVE) which includes Business  Education  as  a  skill  course  components   such   as  Book-keeping   and

Accounting,  Shorthand,  Typewriting,  Computer  courses  and  others.    The  author emphasised further that TVE will involve the acquisition of practical skills necessary for  commercial  and  economic  development  gearing  towards  the  concept  of  self- reliance.  Buttressing the above national goal, Ezene (2006) opined that the objectives of Business Education at the tertiary level of education include these, among others: to provide well qualified and competent graduates in business subjects who will be able to teach  Business  Education  subjects  in  senior  secondary  schools,  and  to produce graduate business educators who will  be able to inculcate the vocational aspects of business.   To achieve these objectives, business educators must be familiar with and comprehend the requisite and fundamental skills in Accounting upon their graduation. In other words, the graduates are expected to be equipped with skills like introductory accounting,   principles   of  accounting,   adjustments   accounting,   final  accounting, commercial  accounting,  and government  accounting making them to be useful  and functional in the school programme.

However,  considering  the  above  objectives,   the  aim  of  preparing   these graduates for teaching Financial Accounting  in the secondary schools  seems not to have  been  realised.    In  essence,  it  is  very  doubtful  whether  Business  Education graduates  possess  these  accounting  skills  that  should  have  enabled  them  to  teach effectively.  Buttressing this, Okoro (1999) posited that majority of students (including Business Education graduates)  have completed  the  programme with poor academic performance and inadequate skills incapable of earning them a living.  Others include lack of training  in pedagogy and  inability of the Business  Education  graduates  to possess prerequisite skills.   Perhaps, this lies with the types of institutions and their obnoxious and obsolete  curricular,  which rarely address the issue of students’ skill needs before  graduation.   Obviously,  in spite of the huge investment by successive

government every year on education, the overall performance of the students in the state in both internal and external examinations  is not encouraging.   Consequently, these shortcomings could be observed from the Financial  Accounting results of the students being consistently poor every year (Osuwa, 2011).

Meanwhile, this persistent poor result is an unfortunate situation that must be checkmated  if  Business  Education  must  remain  relevant  in  the  socio-economic development   of  Nigeria   economy   since   the   wind   of   change  in  probity   and accountability imbibed in the learners is in the direction of accounting skill needs.  The accounting skill needs through Business Education programme assist the graduates in acquiring new ideas and methods needed for success in education system and world of work.   There is therefore the need for  these graduates to be equipped  with certain functional  accounting  skills  without  which  they  cannot  effectively  and  efficiently function  in the  labour  market.    Hence  the problem  of the  study is: what  are the accounting  skills  needed  by  Business  Education  graduates  for  teaching  Financial Accounting in secondary schools in Bauchi State?

Purpose of the Study

The main purpose of this study is to determine the accounting skill needs of Business Education graduates for teaching Financial Accounting in secondary schools in Bauchi State.

Specifically, the study sought to:

1.   determine  the  introductory  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting in secondary schools,

2.   determine  the  principles  of  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting in secondary schools,

3.   determine  the  adjustments  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting in secondary schools,

4.   determine the final accounting skill needs of Business Education graduates for teaching Financial Accounting in secondary schools,

5.   determine  the  commercial  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting in secondary schools,

6.   determine  the  government  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting in secondary schools.

Significance of the Study

The findings of this study will be of great benefit to the Ministry of Education and other educational policy makers,  curriculum planners,  administrators  of  colleges  of education   and   universities,   business   educators   and  General   Business   teachers, employers, and the generality of Business Education and  Business Studies students, parents, and textbook writers.

The Ministry of Education at both federal and state levels are instrumental to policy formulation, therefore the findings from this study will assist the policy makers in  making  necessary  review  and  further  contribution  in  the  formulation  process. Hence, it will assist the teacher in successful adoption and implementation of the study if found worthwhile.   The findings will hopefully afford the curriculum planners the opportunity  to  know  those  skills  and  pedagogical  practices  that  are  in  tune  with contemporary technological changes, spirit of probity and accountability to be imbibed in  learners  to  acquire  the  basic  work-place  skill  required  in  the  world  of  work. Furthermore, the findings will equally accelerate deliberations among the educational policy  makers  and   curriculum  planners  for  the  purpose  of  improving  business education   (including  Financial  Accounting)   as  a  course  to  be  given  adequate

recognition  in its vocational  and entrepreneurship  aspect  of the student  education. Therefore, there will be need for a comprehensive review of the curricular for Business Education to cover areas on the grouped introductory,  principles, adjustments, final, commercial,  and government  accounting skills  needed by our graduates to function effectively  in  automated  institutions  or  organisations.    Therefore,  the  curriculum planners  and educational  policy  makers  will make use of the outcome to improve vocational and technical curricular in Business Education at all levels of educational institutions.     Consequently,  such  curriculum  will  equip  the  Business  Education students/graduates   with   aforementioned   accounting   skills   needed   to   function effectively in schools or other areas of education sectors and other world of the work.

It is hoped that the findings of the study will be used by the administrators and business   educators   (who   are   instructors/lecturers    in   colleges   of    education, polytechnics,  universities  and  graduates  who  are  classroom  teachers  in  secondary schools) to understand and appreciate the need to adopt the right types of accounting skills  suitable   for  introductory,   principles,   adjustments,   final,   commercial   and government  accounting  in  teaching  Financial  Accounting/Accounts  particularly  as well as vocational and technical subjects in other fields of educational stratum.   The result  will  be  of  immense  important  for  organising  conferences,  workshops  and seminars on skills needed in teaching and learning Financial Accounting.   Also, the outcome of the findings will create awareness on the teacher’s ways of using the skills to stimulate students’ interest during lessons.  This is because the right types of these accounting skills must be taught for enrichment which will better prepare and  offer employment opportunities  for Business Education graduates not only in educational stratum but also in the world of work and business.   This will  serve  as the major contribution  of Business  Education  programme  towards  human capital or resource

development  that is human capacity building.   Consequently,  acquiring these  skills will not only make Business Education graduates to be skilful and saleable but also in turn assist in reducing unemployment and its associated social evils surfacing in this country.

The result of the study will also be highly beneficial in providing appropriate information  that will help  the employers  to  gain prior knowledge  on introductory, principles, adjustments, final, commercial and government accounting skills required for work.  This is because of the employers’ demand for graduating students to have improved  skills  and  these  can be met  through  comprehensive  Business  Education programme   where  these  skills  are  applied   especially  in  today’s  era  of  office automation in realisation of global demand.

Business  Education  graduates  at  various  levels  of  higher  learning  would equally benefit from the outcome of this study as it will afford them opportunity of having   broader   understanding   of   introductory,   principles,   adjustments,   final, commercial and government accounting skills needs in the areas of entrepreneurial and competencies requirements for perfection, efficiency and success in the world of work. This would definitely enable them to acquire functional skills and competencies very much needed to be productive in the labour market.  Besides, the result will provide the teachers with information on  how the underlying skills will be used to improve students’ interest ability.  These skills will further assist the teachers to put students in control and as well develop constructive discussion with colleagues.

The study will provide information to General Business or Business Studies and Business Education students at various levels of secondary and post  secondary schools  to  have  a  better  insight  and  improvement  in  accounting  skills  such  as introductory,  principles,  adjustments,  final, commercial  and  government  accounting

skills  on  what  to  teach  for  easier  understanding  and  effective  application  in  the classroom and beyond.  The results will make students to appreciate the importance of keeping adequate accounting records for personal needs in all  forms of affairs and indeed added value when such students are into business in near future before or after retirement.   Moreso,  the findings  will help  students  in  removing  the psychomotor conflict  and  in  turn  increase  their  knowledge   and  understanding   of  Financial Accounting/Account  as well as financial,  managerial,  and cost related  issues alike. Moreover,  this will invariably  improve their performance  academically;  encourage low level ability students to achieve higher as well as making more students offering the subject.  Besides, it will afford students ample opportunity to acquire the necessary skills needed for further studies and gainful employment after their graduation from higher studies.    Above all, it will make individual student to be aware of accounting skills and their relevance in the personal/economic life and world of work or business whereby upon their graduation will eventually boost their morale without encountering any huddle associated with lack of such skills.

The findings of the study will be of immense importance to the parents, in that the  academic  success  and  achievement  of  their  wards  and  children  will   bring happiness  and fulfilment  for the children’s  education and better  certification  as an assurance of better future.  Finally, the study will also make a significant contribution to the existing body of literature in the discipline,  researchers and textbook writers. The finding of the study will provide these  scholars with empirical evidence which could  serve as a guide  in their efforts  to  help  improve  academic  achievements  of students.

Research Questions

The following research questions were formulated to guide this study:

1.   What  are  the  introductory  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting  in secondary schools in Bauchi State?

2.   What  are  the  principles  of  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting  in secondary schools in Bauchi State?

3.   What  are  the  adjustments  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting  in secondary schools in Bauchi State?

4.   What are the final accounting skill needs of Business Education graduates for teaching Financial Accounting in secondary schools in Bauchi State?

5.   What  are  the  commercial  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting  in secondary schools in Bauchi State?

6.   What  are  the  government  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting  in secondary schools in Bauchi State?

Hypotheses

The following null hypotheses which were tested at 0.05 level of significance guided this study:

Ho1:          There  is  no  significant  difference  in the  Mean  ratings  of male  and female teachers on the principles of accounting skill needs for teaching Financial Accounting in the secondary schools in Bauchi State.

Ho2:          There is no significant difference in the Mean responses of  qualified and  non-qualified  teachers  on  the  final  accounting  skill  needs  for teaching  Financial  Accounting  in  the  secondary  schools  in  Bauchi State.

Ho3:          There is no significant difference in the Mean ratings of the responses of  experienced   and  non-experienced   teachers   on  the   commercial accounting   skill  needs  for  teaching  Financial   Accounting   in  the secondary schools in Bauchi State.

Scope of the Study

The  study was  delimited  to  accounting  skill  needs  of  Business  Education graduates for teaching Financial Accounting in the secondary schools in Bauchi State. The subjects of the study were delimited  to Business Education  graduates who are Financial Accounting teachers in government-owned senior secondary schools.

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