Title page                                                                               
Approval page                                                                        
Table of contents                                                                
Background of the study                                                                   
Statement of the problem                                                                 
Purpose of the study                                                              
Significance of the study                                                       
Scope of the study                                                                 
Research questions                                                                
REVIEW OF RELATED LITERATURE                             
Concept framework                                                               
RESEARCH METHODOLOGY                                          
Research Design                                                                    
Population of the study                                                          
Sample and sampling techniques                                           
Research instrument                                                               
Validation of the instrument                                                  
Administration of the instrument                                          
Data analysis                                                                         
CHAPTER FIVE                                                                    
RECOMMENDATION AND SUMMARY                                      
Appendix A: Letter of Introduction                                       
Appendix B: The Research Questionnaire                             
This research work is carried out on Accounting Education Student Need in Learning Financial Accounting in College of Education, Ikere-Ekiti. In carrying out this research work, the researcher adopted the use of questionnaire in order to get the correct information necessary on what Accounting Education student need in learning financial accounting. The questionnaire was conducted and consist of two section. The first section was on personal information about the respondent covering the areas of Name, Class, Sex, The second section deal with questionnaire it contain two variables Yes or No.
Background of the study
          Accounting is the process of recording, classifying, selecting, measuring, interpreting and communicating, financial data of an Organization to enable users make decision. It incorporate measurement and reporting of profit and loss. An accountant must not only be interested in record keeping alone but in the application of his profession competency or knowledge and skill in presenting accounting information to assist management decision making. Accounting is identified as a process as it performs the specific task of collecting, processing and communicating financial information.
          Also accounting is an art of recording, classifying, summarizing and finalizing the financial data. The word  art” refers to the way of performing something. It is a behavioural knowledge involving  certain creativity and skill that may help to attain some specific objectives.
          Accounting as a means to an end finds out the financial result and position of an entity at the same time, it communicates this information to it users. The users then take their own decision on the basis of such information so, it can be said that more keeping of accounts can be primary objective of any person or entity
          Accounting deals with financial information and transactions; accounting records the financial transactions and data after classifying the same and finalizes their results for a definite period for conveying them to their users. Accounting is recognized and characterized as a store house of information. As a service function, it collects processes and communicates financial information of any entity. This discipline has been evolved out to meet the need of financial information required by different interested groups.
          Accounting can be used for the following:
-         Decision making
-         Provision for permanents records for all transactions
-         Determination of profitability of a business concern
-         Used for tax assessment
-         Prevention of fraudulent practices
-         Provision for means by which the finances of a business are controlled
-         It shows the income and expenditure
-         The assets and liabilities are shown by the accounting records
There is no accurate record as to when accounts started, but available information suggested that record keeping is as old as man. The starting point can be linked to the merchants in the Babylonian and Assyrian civilizations, about 4000 year BC. The modus operandi for keeping records then was to make marks on the wall or stone or papyrus or wax tablets. The methods of keeping financial records was highly primitive.
          The history of accounting is not complete without mentioning the name of an Italian Monk and Mathematician LUCIA PACIOLO  in 1494, the crucial event in accounting was the introduction of double entry book system in Italy describe as “Italian Method”. In his famous treatise Sumina De. Arithmetical Geometrical proportion et proportionalita in 1494 in Venice, Reverend father Lucca Paciolo described the double entry system by giving insight into the reasoning behind accounting records. He postulated that all entries must have double-entry one debtor, and one a creditor. Even though during this period the records were prepared to show statement for the business rather than the owner, but the yearly preparation was still lacking.
          After Paciolo, a Dutchman advocated the profit and loss account at yearly interval. The level of civilization and technology advancement helped in the development of modern methods of accounting.
During the industrial Revolution, Different professional bodies were formed e.g. Institute of Chartered Accountants of Nigeria (ICA) Scotland in 1854, Institute of Chartered Accountant (ICA) England and Wales in 1880,  and Association of public Accountants in USA in 1887.
          Accounting also entails providing a company’s management with the information it needs to keep the business financially healthy. These analyzes and reports are not distributed outside of the company some of the information will originate from the recorded transactions but some of the information will be estimates and projections based on various assumption.
          Today much of the recording, have been automated as a result of the advances in computer technology. Financial Accounting is focused on keeping the books for companies, these records are used to present to the outsides world. To do this you start off by learning the basics calculations and the required journal entries (which you use to keep track of all the dealings of the company).
          Accounting programs should ensure that students have the rudimentary tools they need to succeed in the accounting profession. Accounting circular, however, are being criticized  for not focusing enough on values, ethics and integrity (Albrecht &Sack, 2000) past incident of unethical behaviour in the accounting profession echo the need for ethics in accounting education. During the first few years of ethical challenges. How will they react if they have not been taught to handle such situations? Chan and Leung (2006) reported that student may have the ability to determine what is ethically right or wrong, but may fail to behave ethically due to an inability to identify ethical issues.
          Accounting educators must no longer argue that restrictions on programs, cost and the lack of resources prohibits a course in accounting  ethics clearly, the most severe threat to the accounting profession deserves more attention.
          Many accounting programs continue to struggle with how to effectively include ethics into their curriculum
-         Learning Strategies: selecting and using training / instructional methods and procedures appropriate for the situation when learning or teaching new things
-         Active Learning: Understanding the implications of new information for both current and future problem, solving and decision making
-         Social Perceptiveness: Being aware of others reactions and understanding why they react as they do
-         Coordination: Adjusting actions in relation to other’s actions
-         Persuasion:  Persuading others to change their minds or behaviour
-         Operations Analysis: Analyzing needs and product needs and product requirements to create a design.
The purpose of this study is to determine the Need in Learning Financial Accounting by Accounting Education Students College of Education, Ikere-Ekiti.
     Information technology has created significant benefit for accounting departments. Information and computer systems have shortened to prepare and present financial information for management and stakeholders. The trend in information communication technology has affected the quality of education received by accounting education students.
     Despite the revolution of information communication technology on daily lives, schools are very low in adapting to great resources. The accounting education programmes of most schools like Universities, Polytechnic and College of Education, fail to include the knowledge of accounting packages like, Microsoft Excel, Microsoft Access, Sage Accounting and peach Tree Accounting.
     Microsoft Excel is an electronic spreadsheet programme that can be used for storing, organizing, and manipulating data. It helps in inventory management and it is highly suitable for preparing an organization payroll. In the same vein, peach tree accounting packages help the recipients develop skills in management information system. The training in peach tree accounting packages exposes the trainees to the knowledge of inventory management records as well as management of system frauds. Similarly the sage Accounting Scheme encourages accounting trainees of all sizes to become Information Communication Technology specialists knowledge of sage accounting packages enhances good credit control in an organization by guidance of preparation of control account as a result of a good design of nominal records. In conclusion Microsoft Access exposes the learners to the basics in the data base creation  of tables option. The trainee acquire skills in production of works like students, bank and organization’s forms are designed using Microsoft Access.

Statement of the problem

Purpose of the study
          The main purpose of this study is to ascertain  the skills that graduates of accounting education in higher institution like College of Education would need in learning financial accounting.

Specific objectives
1.     To ascertain whether Microsoft Excel sub skill would be part of the need of accounting education students in leaning financial Accounting
2.     To determine whether sage accounting sub skill in part of the need of accounting education students in learning financial accounting
3.     To ascertain whether peach tree accounting sub skills is part of the need of accounting education students in learning financial accounting.
4.     To determine whether the level or requirement of Microsoft access accounting sub skills would be part of the need of accounting education students in learning financial accounting.

Significance of the study
          Students will be equipped with fundamental accounting skills and principles necessary for preparation of books of accounts and financial statements.

Scope of the study
          This study is significant in that;
1                   It would highlights specific ICT skills need by graduate of accounting education
2                   Enable the administrators of accounting education in College of Education to plan for equipping of accounting education laboratories

Research Questions
          In order to achieve the objectives for which this study was carried out the following research questions were generated
1                   Would Microsoft Excel sub skill be a need for Accounting Education Students?
2                   Could sage accounting sub skill be a need for Accounting Education students in learning financial accounting
3                   Would peach tree accounting be a need of Accounting Education students in learning financial accounting?
4                   Would Microsoft access be a need of Accounting Education Students in learning financial accounting?


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