This project focuses on the impact of instructional materials in teaching and learning of book keeping and accounting in Senior Secondary Schools. Instructional materials which is supposed to aid teaching is being neglected by many teachers especially those teaching book keeping and accounting. This study has found out whether instructional materials has impact on the teaching and learning of book keeping and account in terms of students interest rate of failure etc. the work is a co-relational one in nature because it examines if there is any relationship between the use of instructional materials and students interest as well as performance. The study has found out that there is a relationship between instructional materials and student interest. The study was concluded with various impacts that instructional materials has on student with recommendation on the proper use of instructional materials as well as topics for further studies.




TITLE PAGE                                                                         I

CERTIFICATION                                                                  II

DEDICATION                                                                        III

ACKNOWLEDGEMENT                                                      IV

ABSTRACT                                                                           VI


Background to the study                                                      1

Statement of the problem                                                     5

Purpose of the study                                                            5

Research questions                                                             6

Research hypotheses                                                          7

Significance of the study                                                      7

Scope/delimitation of the study                                           8

Limitation of the study                                                          9

Definition of terms                                                                 9



Introduction                                                                            11

Definition of instructional materials                                     16

Types of instructional materials                                           17

Selection of instructional materials                                               22

Application and use of instructional materials                             24

Importance of using instructional materials                        25

Source of instructional material                                           26

Misuse of instructional materials                                         27

Non usage of instructional materials                                  28

Problem facing the teaching and learning of

book-keeping and account                                                  29

Summary                                                                               33



Introduction                                                                            37

Research design                                                                            37

Population of the study                                                                  37

Sample/sampling technique                                                          38

Instrumentation                                                                     39

Validity of instrument                                                            39

Method of data collection                                                     39

Method of data analysis and interpretation                        39


PRESENTATION AND ANALYSIS OF DATA                           41



Summary                                                                               56

Conclusion                                                                                      57

Recommendations                                                               59






Background to the study

          Instructional material are the guideline which the teachers use in the classroom to arouse the students interest in the subject, while book-keeping and accounting is the process of recording, classifying, selecting, measuring, interpreting and communicating of financial data of an organization to enable the user to make assessment and decision.

The accounting profession is currently witnessing increasing in the number of entrants. Before students can become accountant whether chartered or not, they must have passed through the senior secondary level of education. At this level one of the submitted that the general objectives, of instructional materials to book-keeping and accounting are:

  1. To provide specific instructions that prepare students for careers in book-keeping and account field
  2. To provide background information to assist students in rearing for the professional careers requiring advance study in book-keeping and account.

These objectives can however be achieve in various ways. One of them is by arouse. Although, students still lack interest in the subject at the senior secondary school level, because they find the classes boring due to the abstract nature of the subject; students interest can be aroused by good use of instructional materials, because it make lesson real and reduce the abstracts nature of the subject. Due to the abstract nature of the subject many students perform poorly in either or all the firs, second and third terms examination in SS 1, and SSS 2. This poor performance makes students to drop the subject for other social science subject when preparing for the West African Senior Secondary School Certificate Examination (WASSCE) and other equivalent examination.

This is so because many student believe that learning the subject is just a matter of cramming format. But educational psychologist had opined that concepts that are crammed are easily forgotten concrete in teaching memory of the learner. The fact that formats are crammed makes students forget easily, this was in turn result in poor performance. But, if the meaning of each concept of the format is understood the format as a whole would easily remembered.

Although, some topics are abstracts in nature e.g. trial balance, control, account, joint venture account etc they are abstract in the sense that there are no instructional material to use in teaching the topics. The abstract nature of the topic makes the classes boring and gives student much metal task. But its believe that the use of instructional materials reduces the metal task oft- students in the teaching process.

However Delegiwa (2003) says that every lesson must have instructional materials to guide the teacher and his class. This is supported by Oke and Oshodi (2002) who held that the skill-full teacher must be able to use relevant materials, which caters for individual differences of students such as class age and levels of intelligence of the pupils.

When preparing a lesson, the teacher is expected to put this factor (i.e. level of intelligence) (brilliant) while others are not, some are every fast learners while others are not.

The use of instructional materials enables students that are not gifted to learn at a faster pace. This automatically reduces the teachers stress of explaining and re-explaining the same thing. The abstract nature in the mind of the learner even before the teacher rules in the class. This makes the teaching process a difficult one, because the student will find it difficult to comprehend, but when instructional materials is used, students learn with ease and the undue tension will automatically be eliminated.

As a result of the fact that students are desirous of accounting profession, yet learning the subject at the senior secondary school is problematic, the research work on the impact of instructional materials on teaching and learning of book-keeping and account in senior secondary school is worth embarking upon.

Statement Of The Problems

The general objectives of instructional materials is on the teaching and learning of book-keeping and account in the senior secondary schools are not achieved in many schools as a result of low level of instructional materials applied in the subject. Also many students fail book-keeping and account because of lack of instructional materials in the teaching and learning of the subject.

Students lack interest in the subject due to abstract nature which make classes boring without the using of instructional materials.

In turn boring class tends to lack interest, lack of interest leads to low performance due to low level of instructional materials applied in the subject.

Purpose of the study

          The purpose of the study are as follow

  • To find out whether use of instructional materials will arouse students interest
  • To find out if instructional materials will make ideas concrete in the memory of the students.
  • To find out whether each concept of the format will be properly understood with the using of instructional materials
  • To find out whether students will perform better in their examination both internal and external exam, when instructional material are use.
  • To find out whether instructional materials help students to learn at the faster rate.

Research questions

  • Will instructional materials arouse students interest in book-keeping and account lesson?
  • Will each concept of the format be properly understood with the aid of instructional materials?
  • Does instructional materials make ideas and concept concrete in the memory of the learner?`
  • Do students learn faster when instructional material are used?
  • Does instructional materials reduce cramming?
  • Does instructional material increase the performance of students?

Research hypotheses

  • Instructional materials has no significant relationship with learning and teaching of book-keeping and account
  • Instructional materials has no significant relationship with student understanding of book-keeping and account
  • There is no significant relationship in the understanding of the concept and format of account and the use of instructional materials.

Significance of the study

          The significance of this study is to reveal the role played by instructional materials with regards to students interest and meaningful learning of ideas and concept of book-keeping and account. Instructional materials serve as the channel between the teacher and the subjects in delivering the teacher and the students in delivering the instruction. They may also serve as the motivation on the teaching process. Instructional materials makes ideas and concept concrete in the memory of the learner and it also reduces the metal task of students in the teaching process. The outcome of this study will probably result into the enumeration of a number of useful suggestion. It may also serve as a pointer to account and to rise from their state of lethargy and by proving to the atmosphere for meaningful teaching and learning of account.

Finally it proffers the taught of account teachers and the authorities an opportunity to overhead, their activities in learning, teaching and finding of account.

Scope/delimitation of the study

          This work will focus mainly on the functions and roles played by instructional materials in the teaching and learning of book-keeping and account in secondary schools in Ojo Local Government Area in Lagos State.

Limitation of the study

          Factors such as time availability at fund populations size and accessibility of population will pose as limitation to the study. These limiting factors have brought about the narrowing down of the scope to only one local government.

Definition of terms

Objectives: Statement of intension of outcome other learning

Trial balance: A list of balance extracted from the ledger

Educational psychologist: Some one who study the behavior of pupils (student) in the teaching and learning situation.

Abstract: Existing in through or as an ideas but not having a physical reality.

Anuse: To use some feel active and want to start learning something

Accounting: This is the process of recording, classifying, measuring, interpreting and communicating of financial data

Book keeping: This is the act of recording day to day transaction

Cram: To learn a lot of thing in a short tine in preparation for examination

Concrete: Based on facts and not ideas or guess

Format: The general arrangement or plan of something

Instructional materials: Any materials used by teaching to explain in the cause of presenting his lesson

Entract: Is a person who has recently joined a profession university.

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