CHAPTER I INTRODUCTION 1.1  Background of the study

Bookkeeping and Accounting is one of the skill subjects taught today in senior secondary schools in Nigeria. According to Eguk-Udo (1979), Accounting refers to the manner in which financial records and statements are prepared and kept. Bookkeeping and Accounting build a solid background for further study of Accounting. Accounting to Igboke (2002): Accounting starts with Bookkeeping and continues after it. He also stated that Bookkeeping is the initial recording of the financial transactions of an organisation, which could be determined at any point in time. Bookkeeping is the actual record making phase of Accounting. Bookkeeping and Accounting records are required in all facts of our economy, be it an individual concern, partnership, companies, non-profit making organisations (churches, clubs, etc), and government establishments or institutions. Igboke (2002) defined Accounting as the collecting, recording, summarising, analysing and reporting in monetary terms information about a business organisation. Wood and Sangster (2002) defined Accounting as the use to which data recorded by Bookkeeping can be put for various purposes. The importance of Accounting and Bookkeeping and the usefulness of knowledge cannot be over-emphasised. For example, Bookkeeping and Accounting is used for pay rolling, determining actual cost of operations, products running departments, analysing of variances, profitability and social use of funds. (Okwo 1999) and Needless (1984). All these help in one way or the other in making proper management decision and also for accountability. Accounting students are helped to form standards of accuracy, neatness, orderliness and hence they become useful in their field of study. In fact, prospects embedded in the study of Bookkeeping and Accounting are innumerable. It is because of the importance and wide use of Bookkeeping and Accounting in our society that motivates the researcher to find the strategies for improving the teaching and learning of Bookkeeping and Accounting. Bookkeeping and Accounting is one of the specialised subjects, a skill subject which needs the mastery of the strategies to be employed in teaching and learning. The application of the appropriate pedagogic strategies will be of great use or help to the teacher as well as the students in achieving the learning objectives and learning outcomes of each lesson in the subject.

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