BACKGROUND OF THE STUDY
Financial Accounting is based on principles that may be shown using basic teaching tools. In any educational engagement intended to create learning, the use of instructional materials is required. There should be no excuse or reason for instructors not to use instructional material in any way. In general, instructional materials are resources that are used to aid in the teaching and learning process. They are utilized to promote successful communication between the teacher and learners in order to deliver the fullest possible teaching learning interaction.
In a teaching and learning setting, instructional materials or gadgets are materials that are meant to make teachings more relevant and comprehensible to the learners. Instructional materials that enhance verbal descriptions and help students grasp what they're learning. According to Akinroyewa (1990), instructional materials or gadgets are resources that are meant to make teaching and learning situations more relevant.
Teaching materials, according to Asaba (1990), are valuable tools that enable learners to see, hear, identify, and enjoy while they learn, employing almost all five sense modalities at the same time. According to Ehiemetator (1990), in the developed world, Financial Accounting theory and practice must first achieve their apex, and sufficient textbooks with accompanying workbooks must be established to aid the subject's teaching and learning. Instructional Materials, according to Adeyanju (1991), are "information-carrying technologies utilized for instructional purposes with the goal of providing educational content extremely fast and extensively."
Unfortunately, Nigerian students are at a disadvantage because the majority of Financial Accounting textbooks and certain text books are created to fulfill the demands of students in developed countries.
It is a regular occurrence for people to forget instructions in a short period of time. The following values in learning are increased when teaching tools are effectively chosen and used appropriately: Perception Understating, Reinforcement or awareness of the outcome, Learning Transfer, Intellectual Curiosity, and Learning is retained for longer. Keeping the trainees' attention piqued
Teachers are advised to do the following in order to ensure successful learning:
Utilize all accessible media to the fullest extent possible. Recognize the physical foundations of media resources. Factor to consider Recognize the topic / subject matter Recognize the size and location of your group. Recognize Economic Factors Use Media That Is Necessary or Obligatory Understand the task factor, which includes cognitive, emotional, and psychomotor objectives. As a result, developing instructional aids for the teaching and learning of Financial Accounting in Senior Secondary Schools is quite important.
1.2 STATEMENT OF THE PROBLEM
This study sought to determine the role of instructional materials in the teaching and learning of financial accounting in senior secondary schools, particularly in Odeda Local Government in Ogun State.
Inadequate competent teachers in the school system, students perform poorly in Financial Accounting, lack of competent teachers in some schools, insufficient funding by the government, insufficient allocation of time on the time table for Financial Accounting, and cluster of subjects are some of the issues facing teaching and learning of Financial Accounting in Senior Secondary Schools (Shred 2019).
1.3 PURPOSE OF THE STUDY
The purpose of this study are to;
1.4 RESEARCH QUESTION
The research questions which this study tend to resolve are:
1.5 SIGNIFICANCE OF THE STUDY
The study is carried out to assist the following:
To enable both the teachers and students to have effective teaching and learning on Financial Accounting. To enable Accounting teacher to know how to motivate their students in order to stimulate their interest to achieve their goals. It will also enable the students to know more about the Financial Accounting and to know it’s usefulness for their future career. To enable Accounting Student’s to identify their problems and find solutions to them at the earliest convenience.
1.6 SCOPE OF THE STUDY
This research study is restricted to five (5) secondary schools in Odeda Local Government Areas of Ogun State Namely:
Egba Odeda High School, Odeda Nawair-ud-deen Grammar School, Obantoko Salawau Abiola Comprehensive High School, Osiele Orile-Keesi Grammar School, Olodo Orile-Kemta Comprehensive High School, Olugbo.
1.7 LIMITATION OF THE STUDY
Much is expected of this research work as the research hers intend, but they were faced with the following constraints:
The research period is limited and funds at their disposal was limited . Some materials needs in carrying out the study were not found on time. Some respondents showed negative attitudes towards the questionnaires.
1.8 DEFINITION OF TERMS
Instruction Materials: These are materials objects that aid teaching and learning more meaningful teachers use them to explain, illustrate and simplify concepts and ideas.
Learning Gadgets: These are materials designed provided genuinely for the purpose of instructional usage overhead projectors, charts, textbooks, slides e.t.c
Financial Accounting: It is the recording of day-to-day business transactions in a systematic manner.
Learning: Learning is relatively permanent change in behaviour as a result of exposure to conditions in the environment. It is also defined as acquiring knowledge or skills gained through study or by being taught (Oxford Advanced Learner’s Dictionary).
Researcher: A person carrying out an investigation in order to discover facts or get additional information (Oxford Advanced Learner’s Dictionary).
Research Question: Some hypothetical question raised by the researcher to help him carrying out the research.
Respondent: A person who answers questions, especially is survey or questionnaire (Oxford Advanced Learning Dictionary).
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