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Effect of Financial Accounting Tutorials on Students’ Ability to Prepare Adjusting Entries in Nigerian Universities

Abstract

Financial Accounting Tutorials are supplementary instructional activities designed to provide students with additional opportunities to understand accounting concepts, practise accounting procedures, and receive guidance on areas of difficulty. The preparation of adjusting entries is an important aspect of Financial Accounting because it enables students to account appropriately for accrued and prepaid items, depreciation, provisions, and other adjustments required before the preparation of financial statements. However, students may experience difficulties in identifying the appropriate adjustments and applying the correct accounting procedures. This study therefore examines the effect of Financial Accounting Tutorials on students’ ability to prepare adjusting entries in Nigerian universities. Financial Accounting Tutorials provide structured opportunities for students to reinforce classroom learning through guided explanations, worked examples, practical exercises, problem-solving activities, and question-and-answer sessions. During tutorial sessions, students can practise identifying transactions that require adjustments, determine the appropriate accounts to be affected, and apply relevant debit and credit principles. Regular tutorial exercises may also allow students to receive immediate clarification and correction when they encounter difficulties in preparing adjusting entries. Students’ ability to prepare adjusting entries refers to their capacity to identify necessary accounting adjustments and correctly record them in the appropriate accounts. This ability requires students to understand the nature of adjusting items, determine the accounts affected, apply the principles of double-entry bookkeeping, and prepare accurate journal entries. Financial Accounting Tutorials may enhance this ability by providing repeated practice, step-by-step guidance, corrective feedback, and opportunities for students to apply adjustment procedures to different accounting situations. The study will adopt a survey research design. The population will comprise Accounting Education students in selected Nigerian universities. Data will be collected using a structured questionnaire designed to obtain information on Financial Accounting Tutorials and students’ ability to prepare adjusting entries. The instrument will be subjected to appropriate validation and reliability procedures before administration. Data collected will be analysed using descriptive and inferential statistical techniques, while the hypothesis will be tested at the 0.05 level of significance. The study is expected to establish that Financial Accounting Tutorials have a significant positive effect on students’ ability to prepare adjusting entries. Students who participate regularly in tutorial activities may demonstrate greater competence in identifying adjustment requirements, selecting appropriate accounts, applying double-entry principles, and preparing accurate adjusting entries. The findings are expected to have implications for the teaching and learning of Financial Accounting in universities. Lecturers may need to complement regular classroom instruction with well-structured tutorial sessions that focus on areas where students experience practical difficulties. Worked examples, guided exercises, individual practice, peer discussion, and immediate feedback may provide students with additional opportunities to strengthen their understanding and improve their accuracy in preparing adjusting entries. The study will be beneficial to Accounting Education students, lecturers, university administrators, curriculum planners, and other stakeholders in accounting education. Students may benefit from increased practical exposure and improved ability to handle adjustment-related accounting problems, while lecturers may gain insight into the value of tutorial-based support in teaching challenging Financial Accounting topics. University administrators and curriculum planners may also use the findings to strengthen supplementary instructional activities within accounting programmes. The study recommends that Nigerian universities should encourage the regular use of Financial Accounting Tutorials as a complementary instructional strategy, particularly for complex accounting procedures such as adjusting entries. Lecturers should provide students with sufficient practical exercises, guided examples, corrective feedback, and opportunities for repeated practice. The study concludes that effective Financial Accounting Tutorials can improve students’ ability to prepare adjusting entries and contribute to stronger practical competence in Financial Accounting.

Keywords: Financial Accounting Tutorials, Adjusting Entries, Financial Accounting, Accounting Education, Accounting Students, Accounting Procedures, Journal Entries, Double-Entry Bookkeeping, Accounting Skills, Practical Accounting, Accounting Competence, Financial Reporting, Accounting Exercises, Tutorial Instruction, Accounting Learning