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What computer skills do accountants need?



The study was carried out to examine accounting skills needs for business education graduates for reaching financial accounting in secondary schools in Anambra State. Descriptive survey research design was adopted for this study. A well-structured questionnaire was used as the main instrument to collect data from 2331 selected respondents in Onitsha Local Government Area of Anambra State. A total number of 500 questionnaires were given to the targeted respondents from the study area. Three hundred and forty one (341) were properly filled and received by the researcher. The data collected from the respondents were analyzed using tables and simple percentages to analyze the research questions. The analysis revealed that; The results showed that final accounting skills required for effective teaching Financial Accounting in secondary schools are trading, profit and loss account as well as the balance sheet of a sole trader; partnership trading, profit and loss and appropriation account as well as the balance sheet; manufacturing trading, profit and loss account as well as the balance sheet; company trading, profit and loss and appropriation account as well as the balance sheet and the purchase of a business. It also revealed that teachers did not differ significantly on the final accounting skills required for effective teaching of Financial Accounting in the secondary schools in Anambra State. The study concluded and recommendations were proffered such as, Ministry of Education and curriculum planners should see the need for improving the appropriate curriculum that will make provision for a thorough understanding of the determined skills during their studies and in turn impart them to their students.



                                               CHAPTER ONE


1.1 Background to the Study

The ability to organise, analyse, compute, summarise and interpret financial statements is very crucial in business and development of the Nigerian economy. In order to perform these functions, knowledge of accounting system is imperative to business education graduates both at the state and federal government levels. A school remains a social institution designed to meet the requirements of society through education. According to Hornby (2006), secondary school is for young people aged 11 to 16 or 18. In this study, a secondary school is an organized organization for young people aged 11-18 that uses both horizontal and vertical curriculum planning for teaching and learning. The Federal Ministry of Education (2004) mandates that students migrate from secondary to postsecondary education using suitable selection processes, with performance being a key factor.

Every society is centered on education. It is essential to the overall growth of the young of the country’s ability to confront and resolve problems. Proactive and constructive social, political, and economic transformations in society are based on education. The key to empowering individuals and entire nations is still education. Ibrahim (2012). In order to enable young people to truly live, work as productive members of society, make a living, and contribute to societal advancement, education builds upon and consolidates fundamental education. The information, abilities, attitudes, and values acquired in earlier educational stages are all continually reinforced throughout business education. Youth education is the most powerful tool in the fight against poverty. (Kibuuka, 2007). The author goes on to say that an educational system is flawed if it does not give its students the tools they need to be self-sufficient. According to Sani (2009), business education needs to be prepared to provide its students with a practical education that would improve their performance and enable them to make a meaningful contribution to the nation’s economic development.

According to Okorie and Ezeji in Olatoke (2009), skill is the ability to accomplish a task including the acquisition of performance capabilities in the most efficient manner. Therefore, the capacity or competency to demonstrate in the performance of acquired behavior in accounting addressing the interaction between mental activity and physical motions is what is meant to be understood as accounting skill in a school context. Being a skill-oriented subject, accounting calls for competent business educators (teachers) who are in charge of imparting knowledge and abilities to the students. According to Osuala (2004), a business educator is responsible for making business education visible in the community, acting as a change agent, providing high-quality programs, identifying learning and teaching challenges, and proposing solutions to these issues.

Accounting is a skill-based subject that teaches via experience. According to William in Okoli (2001), accounting is the business language that may reasonably accurately indicate how well an organization has done in achieving its financial objectives of profit and assessing its solvency. 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” by the American Institute of Certified Public Accountants (AICPA). Consequently, because accounting employs numbers to evaluate data, it is a language used in business. Cost, financial, forensic, fund, management, tax, and auditing are all subfields of accounting, and these are all related to one other. The success of teaching and learning Accounts/Financial Accounting depends on the application of skills, which are essential for teaching Financial Accounting because graduates in Business Education require them to carry out their jobs. Jobs in accounting and finance may also require some industry-specific knowledge, which can be acquired through specialized training, certain degrees, or work experience. The ability to master a range of financial statements, such as cash flow, profit and loss, and balance sheets, is one of the others.

The aforementioned indicates that one of the elements of Financial Accounting in senior secondary school curricula is Final Accounting Skill, which includes partnership, manufacturing, company, and purchase of business accounts in addition to trading, profit and loss accounts, balance sheets, and accounts for partnerships and companies. Consequently, senior secondary school teachers in Nigeria are supposed to be Business Educators (Financial Accounting teachers) who have completed specialized training in the field of professional education at universities or degree-granting colleges of education in accordance with national policy. Employing the final accounting abilities of graduates in business education can have a big impact by giving various teachers relevant teaching and learning opportunities and inspiring students to take Financial Accounting as a subject.

1.2 Statement of the Problem

Graduates of the Business Education program received training in teaching office practices, shorthand, typing, bookkeeping and accounting, and commerce. According to Ezene (2006), among the goals of business education at the post-secondary level of education are the following: to generate highly qualified and competent business graduates who can instruct business courses in senior secondary schools; and to generate graduate business educators who can impart the vocational aspects of business. To achieve these objectives, business educators must be familiar with and comprehend the requisite and fundamental skills in final accounting upon their graduation making them be useful and functional in the school programme. The goal of equipping these graduates to teach financial accounting in secondary schools does not appear to have been achieved, though, when taking into account the aforementioned objectives. In summary, it is quite unlikely that graduates of business education possess the ultimate accounting abilities necessary to effectively instruct. To support this, Okoro (1999) asserted that the majority of students—including graduates in Business Education—had finished the program with subpar academic standing and insufficient abilities that would not have allowed them to support themselves. Others are the graduates of Business Education’s incapacity to have the necessary skills and their lack of pedagogy training. Clearly, the general performance of the students in the state of Anambra in both internal and external tests is not encouraging, despite the significant annual investments made in education by the successive governments. As a result, these deficiencies were evident in the students’ annual, consistently low Financial Accounting outcomes (Osuwa, 2011). As a result of learners’ developing a change in probity and accountability, business education is becoming less relevant in the socioeconomic development of the Nigerian economy. This unfavorable situation must be addressed if business education is to continue to be relevant. The final accounting skills required by the Business Education curriculum help graduates learn new concepts and strategies that are essential for success in both the classroom and the workplace. As a result, in order for these graduates to operate effectively and efficiently in the job market, they must possess a certain set of functional accounting skills.