DOWNLOAD THE COMPLETE PROJECT

2 Users found this project useful

Effect of Financial Accounting Drills on Students’ Academic Achievement in Nigerian Universities

Abstract

Financial accounting drills are structured and repeated practice activities designed to provide students with regular opportunities to reinforce accounting knowledge and improve their ability to solve accounting problems. Financial accounting requires students to understand concepts, apply accounting principles, perform calculations, and accurately record financial transactions. However, inadequate opportunities for repeated practice may limit students’ mastery of accounting procedures and negatively affect their academic achievement. This study therefore examines the effect of financial accounting drills on students’ academic achievement in Nigerian universities. Financial accounting drills involve repeated exercises, practice questions, transaction-based activities, calculations, journal entries, preparation of accounting records, and other structured tasks designed to reinforce previously taught concepts. Through regular practice, students can become more familiar with accounting procedures and develop greater accuracy in solving financial accounting problems. Drills also provide opportunities for students to identify errors, correct mistakes, and reinforce areas of difficulty through continuous practice. Students’ academic achievement in financial accounting refers to the level of knowledge and performance demonstrated by students in accounting assessments and learning activities. Achievement may be reflected in students’ ability to understand accounting concepts, record transactions correctly, perform accounting calculations, prepare financial statements, and solve accounting problems. Regular financial accounting drills may improve achievement by strengthening students’ familiarity with accounting procedures, reinforcing previously learned knowledge, and providing repeated opportunities to apply accounting principles. The study will adopt a survey research design. The population will comprise Accounting Education students in selected universities in Nigeria. A structured questionnaire will be used as the major instrument for data collection and will be subjected to appropriate validation procedures. The reliability of the instrument will also be established before administration. Data collected will be analyzed using descriptive and inferential statistics, while the hypothesis will be tested at the 0.05 level of significance. The study is expected to establish that financial accounting drills have a significant positive effect on students’ academic achievement. Students who are regularly exposed to structured accounting drills are expected to demonstrate improved understanding of accounting concepts, greater accuracy in solving accounting problems, and better performance in financial accounting assessments. The findings are expected to have important implications for the teaching and learning of financial accounting in universities. Accounting lecturers may need to incorporate regular drills into classroom instruction, revision activities, assignments, and assessment practices. Carefully structured exercises covering different accounting topics can provide students with opportunities to reinforce their knowledge and develop greater confidence in handling accounting problems. The study will be beneficial to Accounting Education students, accounting lecturers, curriculum planners, and university administrators. Students may benefit from improved mastery and academic performance, while lecturers may gain useful information for strengthening instructional and assessment practices. Curriculum planners may also use the findings to encourage the integration of regular practice activities into financial accounting programmes. The study recommends increased use of structured financial accounting drills as part of classroom instruction and continuous assessment. Lecturers should provide students with regular and progressively challenging exercises covering relevant financial accounting concepts and procedures. The study concludes that consistent exposure to financial accounting drills can strengthen students’ accounting knowledge, improve their problem-solving abilities, and contribute to better academic achievement.

Keywords: Financial Accounting Drills, Academic Achievement, Accounting Education, Accounting Students, Financial Accounting, Practice Exercises, Accounting Practice, Accounting Skills, Accounting Competence, Accounting Problems, Transaction Recording, Accounting Calculations, Learning Achievement, Continuous Practice, Accounting Instruction