Influence of Entry Grades in Mathematics and Principles of Accounting on Students Performance in Financial Accounting in Nasarawa State Colleges of Education Akwanga, Nigeria

Abstract

This study examines the influence of entry grades in mathematics and principles of accounting on students’ performance in financial accounting in Nasarawa state Colleges of Education Akwanga.  The study had eight objectives and eight null hypotheses.  Developmental research design was adopted for the study. In the test of null hypotheses, documentary records (students’ performance in financial accounting and O’L grades in accounting and mathematics) of all the 115 NCE II Business Education students in the 2011/2012 academic session were used.  Logistic regression was employed to test null hypotheses one to three, while t-test was used to test null hypotheses four to eight. All the hypotheses were tested at significance level of 0.05.  The results of the test revealed among others that entry grades in mathematics and principles of accounting have significant impact on students’ performance in financial accounting. Hence the researcher recommended that credit grades in mathematics and accounting should be emphasized as one of the entry requirements for students opting for business education in tertiary institutions in Nigeria.  This will assist to enhance students’ performance in financial accounting at tertiary institutions.

Keywords: Entry grades, Mathematics, Principles of Accounting, Financial Accounting, Performance