Utilization of Computer Software in Posting Transactions to Ledger Accounts in the Teaching of Financial Accounting in Tertiary Institutions in the North-East Nigeria

Abstract

The study determined the extent of utilization of computer software in posting transactions to ledger accounts in teaching financial accounting in tertiary institutions in the North-East, Nigeria. The survey method was used for the study and the instrument for data collection was Computer Software Utilization Questionnaire (CSUQ). The Cronbach Alpha Coefficient was used to determine the level of reliability of the instrument, with the test yielding reliability coefficient of 0.99. The tools for analysis of data were the mean and standard deviation (S.D.) for the research question and ANOVA for testing the hypothesis. It was found that the accounting lecturers utilized computer software in posting transactions to ledger accounts, to a moderate extent. It was recommended that the proprietors of the institutions should provide appropriate facilities in the institutions and the lecturers should endeavour to improve their software utilization skills, among others.

Keywords: utilization, computer software, posting transactions, ledger accounts, teaching, and financial accounting.