Final Project, 2020 JK

UNIVERSITY OF EDUCATION, WINNEBA
COLLEGE OF TECHNOLOGY EDUCATION, KUMASI
USING ACTIVITY BASED METHOD OF TEACHING TO ASSIST FIRST
YEAR BUSINESS STUDENTS OF METHODIST TECHNICAL INSTITUTE
TO CORRECT MISTAKES IN BALANCING OFF ACCOUNTS
APPEAGYEI JENNIFER
APRIL, 2020
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USING ACTIVITY BASED METHOD OF TEACHING TO ASSIST FIRST
YEAR BUSINESS STUDENTS OF METHODIST TECHNICAL INSTITUTE
TO CORRECT MISTAKES IN BALANCING OFF ACCOUNTS.
APPEAGYEI JENNIFER
(5161010552)
AN ACTION RESEARCH PRESENTED TO THE DEPARTMENT OF
ACCOUNTING STUDIES EDUCATION, UNIVERSITY OF EDUCATION,
WINNEBA IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR
THE AWARD OF BACHELOR OF SCIENCE DEGREE IN ACCOUNTING
EDUCATION.
APRIL, 2020
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DECLARATION
CANDIDATE’S DECLARATION
I declare that this research work with the exception of quotations and references
contained in published works which I have duly acknowledge, is my own original
work, and it has not been submitted, either in any part or whole, for any other degree
in this institution or elsewhere.
Signature …………………………………… Date …………………………
APPEAGYEI JENNIFER
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SUPERVISOR’S DECLARATION
I hereby declare that the preparation and presentation of this work was supervised in
accordance with the guidelines for supervision of project work as laid down by the
University of Education, Winneba.
Signature ………………………………… Date ……………………………
MRS. JUSTICAL GYAN
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ACKNOWLEDGEMENT
I wish to express my sincere gratitude to all who in diverse ways helped to make this
work successful. I will like to thank Mrs. Justical Gyan who has been the brain behind
the success of this project. I will like to thank all the lectures in the Accounting
Department for their efforts in bringing me up.
Again, I say thank you to all my colleagues; Godwin Ansu Kwasi, Victoria Benewaa,
Joy Akuffo, Samuel Asare, Samuel and all (2019 September – December) intends of
Methodist Technical Institute, Sunyani not forgetting Mr Emmanuel Awitor (mentor)
for their marvellous contributions towards the success of this work. Finally, I would
sound ungrateful if mention is not made of all the authors whose articles and books
provided solid references to the study and all the participants who gave vital
information to the success of this study.
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DEDICATION
I dedicate this study to my mum Mrs. Mercy Agyei and my dad Mr. Anthony
Appeagyei and my siblings Madam Patricia Appeagyei, Richmond Appeagyei and
Buckman Appeagyei.
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ABSTRACT
The purpose of this research was to use the activity based method to assist students
to correct mistakes in balancing off accounts at Methodist Technical Institute. To
achieve this, the study was focused on teaching methods, teaching materials and
designed interventions that accounting teachers use in schools. The respondents for
the study were accounting teachers and some first year business students of
Methodist Technical Institute in the Sunyani Municipal Assembly Bono Region. The
study also employed sampling technique in collecting data on the respondents.
Designed test, questionnaire, unstructured oral interview and observation were the
key instruments used in gathering data on respondents. The study seeks to find the
activity based methods of teaching that accounting teachers can employ in teaching
accounting. The researcher employed activity based methods of teaching and
learning like classroom discussions and group method of teaching and learning to
help achieve the purpose of the study which helped to correct mistakes of the first
year business students in balancing off accounts. These methods were used to expose
students to the concept of double entry principle to eradicate the problems students
face in applying the double entry principle of bookkeeping and balancing off
accounts to arouse and sustain students’ interest in what they learn. The study in all
came out with the results indicating that the use of activity based teaching method
have greatly helped solve the problems students faced in balancing off accounts. The
research seeks to serve as a reference material for other researchers in the field of
work and give another decisive view on the subject to improve students’
performance. It is believed that from the recommendations and suggestions,
performance of both accounting teachers and business students in Methodist
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Technical Institute would improve if the recommendations made in the study are
implemented.
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TABLE OF CONTENTS
CONTENTS PAGE
DECLARATION............................................................................................................ii
ACKNOWLEDGEMENT.............................................................................................iii
DEDICATION..............................................................................................................iv
ABSTRACT...................................................................................................................v
TABLE OF CONTENTS..............................................................................................vi
LIST OF TABLES.......................................................................................................viii
LIST OF FIGURES.......................................................................................................ix
CHAPTER ONE : INTRODUCTION
1.0 Introduction............................................................................................................10
1.1 Background of the Study........................................................................................10
1.2 Statement of the Problem........................................................................................11
1.3 Purpose of the Study...............................................................................................13
1.4 Objectives of the Study...........................................................................................13
1.5 Research Questions.................................................................................................14
1.6 Significance of the Study........................................................................................14
1.7 Limitation of the Study............................................................................................15
1.8 Delimitation of the Study........................................................................................15
1.9 Organization of the Study.......................................................................................16
CHAPTER TWO : LITERATURE REVIEW
2.0 Introduction............................................................................................................17
2.1 The Concept of Activity Based Method of Teaching...............................................17
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2.2 Activity Based Method of Teaching……………………………………….….…17
2.3 Forms of Activity Based Method of Teaching……………………….……….….19
2.3.1 Discussion Method………………………………………………………….….20
2.3.2 Group Work Method…………………………………………………………...20
2.3.3 Demonstration Method…………………………………………………………21
2.4 The Role Teacher in Activity Based Method of Teaching……………………….21
2.5 The Concept of Double Entry Principle………………………………………….23
2.6 Theoretical Framework of the Study……………………………….…………….24
2.6.1 Behaviorist Learning Theory…………………………………………………...24
2.6.2 Constructivist Learning Theory………………………………………………...25
2.6.3. Cognitive Learning Theory……………………………………………………26
2.7 Empirical Framework…………………………………………………………….26
2.7.1 Discussion Method of Teaching and Learning…………………………………27
2.7.2 Small Group……………………………………………………………………28
2.7.3 Demonstration………………………………………..………………………...28
CHAPTER THREE : METHODOLOGY
3.0 Introduction............................................................................................................30
3.1 Research Design.....................................................................................................30
3.2 Target Population...................................................................................................31
3.3 Sample Size and Sampling Technique…………………………………………...31
3.4 Data Collection Instruments....................................................................................31
3.4.1 Questionnaire……………………………………….………………………….32
3.4.2 Test………………………………………………………………………….….32
3.4.3 Interview…………………………………………………………………….….33
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3.4.4 Observation…………………………………………………………………….33
3.5 Intervention Design and Implementation...............................................................34
3.5.1 Pre-Intervention………………………………………………………………...34
3.5.2 Intervention Implementation…………………………………………………...35
3.5.2.1 Class and Group Discussion Method………………………………………...35
3.5.2.2 Regular Exercise and Class Test………………………………………….….36
3.5.2.3 Role Play………………………………………………………………….….37
3.5.3 Post Intervention……………………………………………………….….…...36
3.6 Data Collection Procedures....................................................................................38
3.6 Data Analysis..........................................................................................................40
CHAPTER FOUR : RESULTS OF THE STUDY
4.0 Introduction............................................................................................................41
4.1 Presentation and Discussion of Results....................................................................41
4.1.1 Pre Intervention Results………………………………………………………..41
4.1.1.1 The Use of Small Group Method in Class to help to Identify the Parties of a
Transaction………………………….……………………………………………….41
4.1.1.2 The Use of Discussion in Class to Overcome Student's Difficulties in

Analyzing Transaction ………………………………………………………………42
4.1.1.3. Does Students feel happy Working in Groups………………………………43
4.1.1.4 Does the Use of Demonstration Method of Teaching enhance your

Understanding during Double Entry Principle lesson………………………………..44
4.1.2 Post-Intervention results......................................................................................46
4.1.2.1 The Use of Discussion Method in Class to help Identify the Parties of a
Transaction…………………………………………………………………………...46
4.1.2.2 The Use of Group Method in Class to help Overcome Students Difficulties in
Analyzing Transaction……………………………………………………………….47
4.1.2.3 The Impact of Demonstration Method of Teaching on Students ……………48

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4.2 Discussion of Pre and Post Intervention Results......................................................49
CHAPTER FIVE : SUMMARY, CONCLUSION AND RECOMMENDATION
5.0 Introduction............................................................................................................53
5.1 Summary................................................................................................................53
5.2 Conclusion..............................................................................................................54
5.3 Recommendations...................................................................................................54
5.4 Suggestions for Further Research...........................................................................55
REFERENCES...........................................................................................................56
APPENDIX A.............................................................................................................60
APPENDIX B..............................................................................................................64
APPENDIX C.............................................................................................................65
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LIST OF TABLES
TABLE PAGE
Table 1: What type of teaching method does your teacher use in teaching?
Table 2: Do you actively involve yourself in class during teaching?
Table 3: Do you mostly enjoy working in groups?
Table 4: Does your teachers domonstrate things to use during teaching of Double
entry principle?
Table 5: How was the small group method teaching of double entry principle?
Table 6: How far has the group work method corrected the mistakes in balancing off
accounts?
Table 7 : Scores of pre-intervention test
Table 8 : Frequency table for scores of students in a test
Table 9 : Results of students from a test conducted
Table 10: Result of a test conducted after demonstration method to students during
teaching double entry principle.
Table 11 : Scores of post intervention test
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LIST OF FIGURES
FIGURE PAGE
Figure 1 : Students’ performance before and after the intervention analysis
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CHAPTER ONE
INTRODUCTION
1.0 Introduction
The purpose of the study is to assist form one (1) business students to correct
mistakes in balancing off accounts at Methodist Technical Institute, using activity
based method of teaching. This introductory chapter looks at the Background to the
study, Statement of the problem, Purpose of the study, Objectives of the study,
Research questions, Significance of the study, Limitation of the study, Delimitation
of the study and Organization of the study.
1.1 Background of the Study
According to Regina (2005) various factors have influenced the evolution of the
discipline of accounting. Financial accounting is one of the most popular subjects in
the business course studied and it is mostly regarded as the main elective subject in
business studies. One of the most important pillars of Financial Accounting is that,
all business transactions have two effects, thus recording of business transaction is
done in two ways that is a debit entry and a credit entry. The recording of these two
effects of business transaction in the book of accounts of a firm is termed as the
double entry principle. Each business transaction is normally analyzed and recorded
to reflect the two effects of the transaction in the books.
The main book of Account is the Ledger. The ledger has two columns (a debit and a
credit) which are used for recording items of personal and impersonal nature. Entries
in the ledger are made periodically and are made based on the double entry principle.
In the double entry principle, every debit entry has a corresponding credit entry and
every credit entry has a corresponding debit entry. It is from a well prepared ledger
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account, a good Trial Balance is extracted and consequently the Final Accounts of a
firm are prepared, therefore mistakes in applying the Double entry principle means
lack of foundation for further learning in Accounting. The Ledger Preparation is
based on the double entry principle concept which most students normally find it
difficult understanding and applying it in the double entry during ledger preparation.
William (2004) in the findings of his research said that difficulty in understanding
accounting concepts among other factors are some problems inhibiting successful
learning of Accounting. Most students and teachers alike do not consider balancing
off Accounts as a major topic as a result little attention is given to it as compared to
other aspect of the double entry principle of bookkeeping. This situation is not
different from what pertains at Methodist Technical Institute as a critical look at a
test conducted shows that woefully only 30% of those students were able to balance
off the accounts properly. In conclusion, observation and information available make
it plain that students’ attitude towards the balancing off accounts is the cause of the
mistakes they make and their inability to get accurate closing balances for the
extraction of the trial balance. This has challenged me to take up a study in
identifying the cause(s) in other to come out with the pedagogical strategies to arrest
the situation.
1.2 Statement of the Problem
Students of Methodist Technical Institute sit for the National Board for Professional
and Technicians Examination. As such, success in these examinations depends on
the students’ personal effort to learn. In the fifth week of the internship program in
this above mentioned school, it was realized that form one (1) business students
make lots of mistakes in applying the double entry principle. This problem was
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noticed after conducting a class test on the said topic (the double entry principle).
The objective of the exercise was to measure the level of students’ ability to translate
the concept of double entry to the ledger, balance off the various accounts and
thereafter prepare a Trial Balance. Out of 10 students who took the exercise, about
30% of the students showed average understanding of the double entry principle. The
rest of the students made various mistakes.
The researcher thought students could do better if given a second chance since the
students complain of not preparing adequately for the exercise, others complain of
limited time for the exercise to be completed. The same transactions were discussed
in class with the students the next week with four days’ prior notice. To my surprise
about 40% of the students in the class were making contribution. It was therefore
evidently clear that, students of form one (1) business of Methodist Technical
Institute make mistakes in applying the double entry principle. After the second
chance for the exercise the following were some of the difficulties observed as to
why my students commit mistakes in applying the double entry principle in
balancing off accounts. My observation revealed that my students had difficulty
analyzing business transactions, identifying the two accounts in a transaction,
recording opening balances, identifying which party to a transaction is to be debited
or credited, aligning the totals of the debit and credit side, narrating and positing of
the closing balances, recording the date for closing and opening balances, casting
total figures which affect the opening and closing balances.
One could also talk about insufficient Accounting textbooks, inappropriate teaching
and learning materials, students’ general perception of Accounting as a difficult
subject and the position of Accounting periods in the school time table etc. as some
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contributory factor to the problem. For the problem of mistake students make in
balancing off accounts, the proposed intervention is the use of Activity Based
Method of Teaching.
1.3 Purpose of the Study
The purpose of the study is to assist form one (1) business students to correct
mistakes in balancing off accounts at Methodist Technical Institute using activity
based teaching.
1.4 Objectives of the Study
The specific objectives of the study are as follows:
1. To use discussion method in class to identify the parties of a transaction to
correct mistakes in balancing off accounts at Methodist Technical Institute
2. To use group work method in class to overcome students' difficulties in
analyzing transactions to correct mistakes in balancing off accounts at
Methodist Technical Institute
3. To use demonstration method of teaching to develop students understanding
of the principle of double entry to correct mistakes in balancing off accounts
at Methodist Technical Institute
4. To assess the effectiveness of the interventions used in correcting students’
mistakes in Balancing off accounts at Methodist Technical Institute
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1.5 Research Questions
The researcher was guided by the following questions:
1. How can the use of discussion method in class help to identify the parties of a
transaction?
2. How can the use of group work method in class help to overcome students’
difficulties in analyzing transactions?
3. To what extent can demonstration method of teaching develop students’
understanding of double entry principle?
4. How can the proposed intervention help correct students’ mistakes in
balancing off Accounts?
1.6 Significance of the Study
The study became necessary as a result of the mistakes committed by form one (1)
business students of Methodist Technical Institute when applying the double entry
principle. Financial accounting information is required by a broad spectrum of
stakeholders ranging from shareholders to the society. It is a legal requirement for
public limited liability companies to publish their final accounts and also file it at the
Registrar Generals Department under the Companies Code of 1963 (Act179). In
other to fulfill legality and ethical responsibilities, conscious effort should be made
to ensure that the financial information presented gives a true and a fair view of the
business operations. This will be made possible when the individual accounts are
balanced off properly so that accurate closing balance will be generated to extract the
trial balance for the preparation of the final accounts.
Besides, one’s success in the study of accounting at any level of the academia to a
larger extent, rest upon the double entry principle of bookkeeping, which is the
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foundation of almost all the major accounting topics, therefore one cannot under
estimate the essence of balancing of accounts which is the pivot of the double entry
principle of bookkeeping. The study will help students to realize the mistakes they
commit when balancing off the accounts, the causes and methods and strategies to
adopt to prevent committing these mistakes. Finally, the study will help tutors,
curriculum developers, professionals in the field of accounting, authors and
publishers of accounting textbooks to appreciate the significance of balancing off
accounts and treating it as a topic.
1.7 Limitation of the Study
The researcher is limited by certain factors and conditions despite the relentless effort
placed by the researcher. One of the limitations encountered is that the sample size is
small which might make finding generalisation difficult. Also, some respondents were
unwilling to respond to some questions asked them, since they considered it as time
wasting, unreasonable and unnecessary exercise, some also have perception that the
information could be used to victimize them.
1.8 Delimitation of the Study
Action research is situational and therefore the findings of this study may not be
wholly applicable to similar situation without modification. The main purpose is not
to find the cause of poor performance in Accounting as a whole, but only limited to
minimizing the mistakes in applying the double entry principle by form 1 business
students of Methodist Technical Institute.
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1.9 Organization of the Study
The study is presented in five chapters. Chapter one focuses on the background of
the study, statement of the problem, purpose of the study, objectives of the study,
research questions, importance of the study, the limitation of the study and
delimitation of the study. Chapter two also constitute with review of available
literature related to the study. Their view was basically done on the broad heading:
relevance of action research to the study, relevance of double entry principle in
studying accounting, causes of poor understanding of double entry principle,
methodology for teaching double entry principle and remedial teaching. Chapter
three, Methodology: describes the context within which the study was under taken,
the subject of the study, data collection procedures and types of data collected and
finally the research design and intervention procedures. Chapter four shows the
Presentation of findings and result of the research. Chapter five of the research
dilates on critical thinking of the study (reflection), conclusion and
recommendation. It also contains suggestions for further research.
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CHAPTER TWO
LITERATURE REVIEW
2.0 Introduction
This research primarily seeks to correct mistakes of SHS o n e ( 1) business
students in applying the double entry principle to balance off accounts using
activity based method of teaching at Methodist Technical Institute. This chapter is
concerned with the review of related literatures to the study. It is design to reviews
the theories, concepts and actual studies on which the study is based. It consists of
the following topics: concept review, theoretical review, empirical review and
conceptual framework for the study and sub-topics such as: theories of teaching and
learning, activity based method of teaching, forms of activity based methods and
importance of using activity based method of teaching.
2.1 The Concept Activity Based Method
Fianu (2004) defines activity-based method of teaching as a "method in which
students are engaged in several activities during instruction". Activity based
methods builds skills and influence attitudes. They are more students-centered and
therefore oppose the teacher-centered method of teaching. The methods are based on
“learning by doing” and treats students as partners in the teaching and learning
process. In recent decade, many researchers and authors focused on fostering
learning competences and on developing thinking skills amongst and in the highest
level, specially, in
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virtual learning environment. Collaborative learning needs students to be active
and involve in debate and to be responsible in learning. To do so, they will be
critical thinkers.
According to Awuah (2006), the activity method is a way of playing or working that
involves investigations, experience or study in which the student is allowed to
develop and express his or her own ideas, thoughts and activities. The activity
based method is learner centered, in this case it lays more emphasis on the active
participation of the student with a minimum intervention or interference by the
teacher. It involves learners developing or acquiring skills so as to discover facts or
concepts through experiment, investigations, and exploration and to apply what
learners have learned to useful ends. The activity method also enables students to
acquire skills and knowledge by interacting with materials or equipment which
are provided for learning.
To Grasha (2007) lessons normally could begin by leading students through an
assessment of particular characteristics (their needs, style, abilities, experiences, etc).
He said, lessons could conclude with reflection on how well the students could
apply these well (and the benefits -insights, accomplishments, etc. of performing
them well). He again said, there are varieties of activities that lend themselves to
students in the learning process that can be used by the teacher–debates, discussions,
games, presentations, and projects and so on. Teachers should therefore have some
learning cycle plan that gives direction to these activities as those who use these
activities assumed students have natural skills in handling material for learning
purpose are frequently disappointed. In Grasha’s view, the most important focus of
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evaluation for the facilitator is the formative kind and the ultimate goal which is to
make students skilled evaluators of their own learning abilities.
2.2 Activity Based Method of Teaching
There is a famous saying of confucius about the success of the students learning that
is given below. “Tell me, and I will forget, show me, and I may remember, involve
me, and I will understand.” Teaching methods are therefore the means by which
teachers attempt to impart the desire learning or experience. Farrant (2002)
postulates that; activity method is one of the keynotes of modern education. There
was very little of this method of teaching previously. Students had to sit up straight
with arms folded lessons after lesson while the teacher taught them. Now all that has
changed and teachers have been included in their lesson notes the kind of
student’s activities they intend into the lesson. To him teachers use activities
because they know that learners learn best by doing, and find interest and
enjoyment in activity performed during learning. Efficient learning depends on
well-chosen and well managed activities.
Moreover, an activity to be performed by students should never be regarded as an
end in itself for it is possible for a student to be very active and yet learn nothing. A
Good teacher will always use activity to serve the best process of learning. The
activity method, he argues can be used to develop a skill such as reading, drawing,
singing etc. It can also help to discover new knowledge through investigation,
experiment, exploration, just to mention but a few. Some teachers in his opinion
have limited ideas of what an activity method is. They think it is only as physical
movement and are afraid to use it least they lose control over their class. For him,
there are many kinds of activities such as reading and comprehension which may
involve almost no physical movement and make no noise.
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Grasha (2007) thinks that students should be made to take initiative for meeting the
demands of various learning tasks. Teachers should typically design group
activities which necessitate active learning, student-to-student collaboration and
problem-solving. Teachers, he said, should often try to design learning situations
and activities that require student processing and application of course content in
creative and original way. Moreover, teachers should choose to value the
development of learning skills as more important than, or at least as important as
the content. This commitment is based on the assumption that a student who learn
how to learn a subject is far more competent (especially in a word of expanding and
changing knowledge) than someone who repeats facts or theories verbatim. He
continued by saying that teachers must choose a model of learning that describes
phases that learners must go through to successfully learn something. Furthermore,
teachers must aim at developing in students personal "habits of mind". Teachers
should therefore select activities appropriate to each segment of the learning cycle
and students should be evaluated by their ability to complete tasks or projects. He
also emphasized that though is course, is obviously essential, the teacher should not
make it the principal focus of the course goal. Rather the goal is to learn how to use
the content in a problem-solving way. Also knowing where the theories, principles,
concepts, or terms can be found and how they may be learnt is more important than
immediate mastery. More so the teacher’s task is teaching students how to locate
materials as part of learning how to think and solve problem in the field thereby
introducing students into the arts and skills of being a learner in the field.
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2.3 Forms of Activity Based Methods of Teaching
There are a number of activity based teaching methods that teachers use today.
Whatever method is selected by the teacher should attempt to impart the desired
learning or experience. Good and Brophy, Florez and Sammons (2013) believe
that all teaching methods must be compatible with a positive class room
environment and good working relationship between each student and the teacher.
An educator serves the function of a facilitator, assisting students through the
learning process and providing them with guidance. It is not just teacher based. It is
learner based, and the subject that the teacher is teaching will flow into all sorts of
ideas and take on a personality on it owns. The purpose of activity based methods of
teaching is to help learners to transform knowledge into personal knowledge which
they can apply in different situation. One of the reasons is that we do not
contextualize our teaching/learning process. In an active-learning classroom student
are active learners not to passive receivers.
According to Stoblein (2009) this approach provides a way to integrate learning
within students’ knowledge, and, by exposing them to a variety of activities, helps
them learn how to learn. He describes activity based learning as a “successful
teaching model” in the field of science. These activities, if carried out in an
effective manner, develop skills like Team-working, Communication, Design,
Leadership, Project management, Research, Problem-solving Reflection and Life-
long learning in the learners. These activities, if based on the real life
experiences, can help students to apply the same in their practical life and hence
prepare students for future life. In activity –based teaching /learning environment,
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the teacher is a facilitator, motivator, guide and a coach not a sage on the stage
(Stoblein 2009).
Harfield, Davies, Hede, Panko and Kenley (2007) by quoting Prince (2004)
say that active learning method is different from traditional method of teaching
on two points; first, active role of students and second, collaboration among
students. It is not possible to cover all the activity based methods of teaching, but
those that were directly used in this study have been covered in this chapter. This
method covers areas such as; Discussion method, Small group work and
Demonstration method of teaching.
2.3.1 Discussion Method
According to Elias (2008) “the discussion method is one of the current and modern
approaches to teaching and learning”. Machaia (2009) described the discussion
method as “a marriage between the teacher-centred and learner-centred approach to
teaching and learning”. Lessons involving this method usually include certain
teacher activities such as explanation, demonstration, distribution of learning
materials, asking and answering questions and giving of instructions. With this
method, students learn best since they are actively involved in the lesson by also
undertaking some learning activities such as answering questions orally, asking
questions, discussing and sharing ideas on the topic, discussing learning
materials, computing answers by manual and calculators and at times searching for
information in books.
2.3.2 Group Work Method
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Group learning is an instructional method which organizes students into small
groups so that they can work together to maximize their own and each other’s
learning. According to Davis (2009, p 190), Researchers report that, regardless of
subject matter, students working in small groups tend to learn more and demonstrate
better retention than students taught in other instructional formats. You will be
exposed to multiple perspectives and learning strategies. Problem-solving,
persuasive argumentation and teamwork are necessary skills and valued by
employers and the only way to learn to do it well is to practice. Small groups or
learning teams can be formed in four ways: randomly, teacher-selected, by seat
proximity, or student-selected. Random and teacher-selected group assignments
avoid cliques and ensure that students interact with different classmates throughout
the term. ‘’Working together in groups also gives students the opportunity to learn
from and teach each other. Classroom research has shown that students often learn
better from each other than they do from a teacher’’ Barkley et al (2008).
According to Davis, (2009), once you know your students fairly well, teacher
selection can be useful for grouping students. Consider selecting groups or pairs
with varying strengths and skill levels, since research has shown that groups of
problem solvers with diverse skills consistently outperform groups of problem
solvers who are highly skilled. Geoffrey (2008) states that “a project is a task for
students to complete usually individually, but sometimes in groups”. Group work is
therefore the organization of students into small groups to complete a task. During a
lesson the class can break into groups to discuss one or two specific questions or
issues. A typical group-work: The size of small group ideally ranges from as few as
three people to as many as eight. Further explanation of small group is that it
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must have an appointed leader to coordinate its activities and usually report its
findings on behalf of members.
2.3.3 Demonstration Method
According to Brown et al (2004) demonstration method of teaching is basically an
activity which combines telling, showing and doing for the benefit of an audience,
be it a person or group of persons. This method is very effective in the sense that
certain processes can simply and easily be demonstrated rather than explained.
Moreover, the nature of some topics in business accounting is practical oriented so
this method is one of the best to be used so far as the remedial action is
concerned. In teaching, the demonstration method is generally used as a method but
is also used in relation with other approaches to teaching as a special technique;
Sund & Trowbridge (1993).
2.4 The Role of Teacher in Activity Based Method of Teaching
According to Lori, C. (2005), knowledge is discovered and manufactured. Learner
should be guided to discover for themselves knowledge by providing them with a
conducive atmosphere to share and express their views since that will lead to better
understanding. Teaching should be learner oriented but should be guided by the
teacher.
Students active involvement in the lesson boost their interest, promote deep thinking
and enhance their understanding of concepts, principles in the teaching and learning
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process. Therefore, it’s the responsibility of a teacher to create conducive atmosphere
or environment for students for better learning outcome and also act as facilitator
during teaching and learning process to boost learners creative thinking ability.
2.5 The Concept of Double Entry Principle
According to Regina (2005) various factors have influenced the evolution of the
discipline of accounting. Many civilizations developed accounting theories based on
the specific needs in their societies. One of those developments was the double
entry bookkeeping system. Some of the factors that contributed to the creation of
double entry bookkeeping included techniques in math, the invention of coins and
money as a medium of exchange, the introduction of paper, the development of a
banking system, and various economic conditions that required a system of proper
recording. The differences between the complex capitalistic structures we
operate in today with that of the world of Luca Pacioli, the person accredited with
disseminating information regarding the practical use of the double entry
bookkeeping system, who lived during the Renaissance when this system became
pervasive. It will then evaluate how the double entry bookkeeping system described
by Luca Pacioli still has relevance in today’s world of accounting. This system was
originally developed to reduce mistakes associated with bookkeeping because at the
end of the day, it is expected that the sum of the debit side should be equal to that of
the credit side otherwise, something must have gone wrong somewhere. The
development of double entry bookkeeping has been credited to the early Italians,
with the earliest known evidence from a Florence banker dated 1211.
23
What we know today as double entry bookkeeping is traceable to a man called Luca
Pacioli, the author of the world’s first printed book-keeping treatise. According to
Sangster (2010) for every debit, there has to be a corresponding credit. In other
words, when a transaction is recorded, debit amount has to be equal to the credit
amount. This is also known as ‘Double Entry Principle’. The basic Double Entry
Principles and Journal Double Entry Principles and Journal principle of double
entry system is that each business transaction affects two accounts in the books of
a businessman. No transaction is complete without double aspect. The same amount
is entered on the debit side as well as credit side of different accounts. This system
recognizes the fundamental fact that a business transaction is a double-sided affair.
In the words of J.R. Batliboy “Every business transaction has two-fold effect and it
affects two accounts. In order to keep a complete record of transactions, one account
is bound to be debited and the other account is bound to be credited. Recording
this two-fold account of each transaction is called Double Entry principle”.
At the end of every period after the books of accounts have to be summarized. The
balances in the various books of accounts are used to extract a trial balance, both
side of the trial balance should be equal. While this is not always so, the agreement
of the trial balance is an indication of the correctness of the double entry principle
application. Hence the correct application of the double entry principle is very
paramount in Accounting studies and practice.
2.6 Theoretical framework of the Study
The theoretical framework includes theories of teaching and learning. Comprising of
Behaviorist learning theory, Cognitive learning theory and the Constructivist learning
theory.
24
2.6.1 Behaviorist Learning Theory
To Roemer & Orsillo, (2002) Behaviorist learning theory focused directly on
problematic behavior and emotion, based on conditioning and neo-behavioral
principles. The goal would not be to resolve the hypothesized unconscious fears and
desires of Little Hans and others like him – the goal would be to get him to go out of
the house and going to school. Psychoanalysts ridiculed this approach on the
grounds that symptom substitution would far outstrip superficial behavioral gains, or
that unconscious desires would overwhelm necessary defense mechanisms. But this
claim itself was an object of behavioral criticism. According to Hayes (2004)
the behavioral theory looks at the environment as well as society's impact on
how an individual act which might be the reason for criminal behavior. This
theory blames the environment as well as the individual by saying it is a learnt
behavior and that it is also a choice they made. A basic assumption is that behavior
is learnt and modeled by individuals, groups, the media, and society as a whole.
2.6.2 Constructivist Learning Theory
Constructivism is a learning theory that describes the process of knowledge
construction. The construction of knowledge is an active process, not passive
(Major & Mangope, 2012). In the field of mathematics, this is because a
mathematical learning based on constructivist theory provides the knowledge that is
not only stored in the minds of students, but also actively building new knowledge
from experience and knowledge. Effective learning in classroom requires that
students understand what they know and need to learn, and this motivation will help
them learn more (Bhowmik, 2014, Jazim, Anwar & Rahmawati, 2017). The most
25
recognized authors within this stream of learning are Piaget, Ausubel. Vygotsky and
Bruner whose principles can be summarized in (Diaz-Barriga and Hernández, 2002).
Learning is an internal constructive process which includes the degree of learning
depends on the level of cognitive development, learning is a process of (re)
construction of cultural knowledge and learning involves a process of internal
reorganization of schemes. Constructivism assumes that all knowledge is constructed
from the learner’s previous knowledge, regardless of how one is taught. Thus, even
listening to a lecture involves active attempts to construct new knowledge.
2.6.3 Cognitive Learning Theory
The cognitive theory of learning has four main approaches. These are social
cognitive, cognitive information processing, cognitive constructivism a n d
constructivism ( Banahene, 2007). Social cognitive approach is a theory that states
that social and cognitive factors, as well as behavior play roles in learning. The
cognitive information processing approach deals with how learners develop a
gradually increasing capacity for processing (Santrock, 2001). The cognitive
constructivism deals with learners’ mental construction of knowledge and
understanding. Constructivism includes an emphasis on collaboration. Students work
with each other in their efforts to know and understand. Thus, teachers with a
constructivist instructional approach would not have students memorizing
information rarely but would give them opportunity to meaningfully construct the
knowledge and understanding themselves. An important thing is that, there is
construction of collaborative learning. Here, the teacher and student are teaching
and learning.
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2.7 Empirical Framework
There are many teaching strategies that can be employed to actively engage students
in the learning process, including group discussions, problem solving, case studies,
role plays, journal writing, learning activities, and structured learning groups. The
benefits of using such activities improve critical thinking skills, increase retention
and transfer of new information, increase motivation and improve interpersonal
skills. Students should be encouraged to do things by themselves in order to identify
problems, to fill gaps and find solutions in a collaborative way. There were
expressions of optimism that such independent approaches could lead to success, and
teachers could be surprised by students’ performance. Students are more likely to
feel confident about themselves as learners if they can rely on their own resources
for completing assignments, studying for tests, and achieving success in school.
2.7.1 Discussion Method of Teaching and Learning:
Anim (2006) in his action research, “Large Class Sizes and its Effects on Academic
performance of Accounting One Students in Berekum senior high School”, noted
that the discussion approach to teaching and learning is a very effective tool in
teaching accounting. Bediako (2008) explains that discussion is referred to as a
technique within a method. It may occur at brief intervals during lessons. He further
explained that it is treated as an overall, step by step procedure of teaching a specific
aspect of a subject or a course in order to achieve definite instructional goals. It is
therefore considered as a pre-planned, organized, unique method by itself and not a
part or element of another method. This method he said is characterized by increase
involvement and active participation of the members of the class. To him this
method makes lesson more practical and enhances better student understanding.
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According to Elias (2008) “the discussion method is one of the current and modern
approaches to teaching and learning”. Machaia (2009) described the discussion
method as “a marriage between the teacher-centred and learner-centred approach to
teaching and learning”.
The discussion teaching method under activity based method of teaching is a design
that provides opportunity for discussion between teacher and students, and students
to students. It is a strategy that centers on shared conversations, discussions, and
exchange of ideas in class. It gives opportunity for all to sit and listen, as well as talk
and think, thus emphasizing the process of "coming to know" as valuable as
"knowing the right answer". In other words, students in a discussion class are not
passive listeners neither is the teacher a sole performer. Students are allowed to
develop critical thinking ability, learn to evaluate ideas, concepts and principles,
procedures and even programmes and policies on the basis of clearly set criteria. For
instance, a student who participates in a discussion lesson learns to support his views
rationally, based on facts, too. He appreciates the need to argue logically, define
clearly - concepts and terms, and examine critically - rules, principles and constructs.
Such a student learns to develop value processing skills in relation to changes that
occur in his society. Essentially too, the discussion strategy encourages
cooperative team work. Lessons involving this method usually include certain
teacher activities such as explanation, demonstration, distribution of learning
materials, asking and answering questions and giving of instruction
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2.7.2 Small group
Small group learning allows students to develop problem solving, interpersonal,
presentational and communication skills, all beneficial to life outside the
classroom. Group work is therefore the organization of students into small
groups to complete a task (Davis 2009). Various actions and tasks can be used in
this type of program, allowing students to become directly involved in the learning
process, rather than remaining passive. Group work is quite common during activity-
based teaching, since it allows students to take on the role of educator and work
together to better understand different subjects. In these lessons, students work
together in small groups to complete a particular project. Each group then presents
information learned after performing the task assigned to it to the rest of the class.
The educator in this form of activity- based teaching can observe each group and
ensure they stay on task, but otherwise may not need to provide much additional
information. As the groups present what they have learned, the teacher guides
discussion and ensures that errors are not presented, though otherwise the students
become responsible for their own learning. Discussion method encourage
independent and team learning, provide a wide variety of manipulative open- ended
and creative activities, provide students experience and active participation in the
exploration of the environment
2.7.3 Demonstration
Demonstration method refers to the type of teaching method in which the teacher is
the principal actor while the learners watch with the intention to act later. Here the
teacher does whatever the learners are expected to do at the end of the lesson by
showing them how to do it and explaining the step-by-step process to them (Ameh,
28
Daniel and Akus, 2007). Mundi (2006), described it as a display or an exhibition
usually done by the teacher while the students watch with keen interest. He further
added that, it involves showing how something works or the steps involved in the
process.
In the course of employing the method as an activity based method the teacher
dominates the teaching with very little participation on the part of the learners.
Here the teacher is seen as the repository of all knowledge while the students are
passive recipients of knowledge transmitted by the teachers in the process of
learning. The method has the advantage of covering a wider area within a short time
but it is not student centered and students do not gain mastery of concepts. This
method is very effective in the sense that certain processes can simply and easily be
demonstrated rather than explained. This seems to indicate that the demonstration
assessment can be successful at improving student retention.
29
CHAPTER THREE
METHODOLOGY
3.0 Introduction
The purpose of this study is to minimize mistakes students make in applying the
double entry principle in recording transaction at Methodist Technical Institute,
Sunyani, Bono region. This chapter deals with research design, population and
sampling, data collection instruments, intervention design and implementation, data
collection procedures of the study, and data analysis.
3.1 Research Design
The study is an action research. Thus after establishing the problem, intervention
measures are to be taken to remedy the problem. A research design is the overall
plan for obtaining answers to the questions being studied and for handling some
of the difficulties encountered during the research process, Polit & Beck ( 2004).
Classroom action research is a type of research where practitioners reflect on their
own practices and try to find ways of solving problems encountered. Quantitative
and descriptive methods were used in this study. A quantitative method makes use of
frequency tables and other statistical measures whiles a descriptive method sets out
to describe and interpret the situation on the ground, Herbert et al ( 2008). In
this case, the situation on the ground is mistakes students make in applying the
double entry principle in recording transactions. It is aimed at developing strategies
to assist students in overcoming the difficulties they face in making correct entries in
the ledger
30
31
3.2 Target Population
Population of a study is well-defined group or set that has certain specified properties
(Kombo & Tromp, 2006). For the purpose of this research, the target population is all
first year business students of Methodist Technical Institute, Sunyani. The research
targeted ten (10) students out of these eight (8) students were boys and the remaining
two (2) were girls.
3.3 Sample Size and Sampling Technique
The size of the population was ten (10). Considering the size of the population, the
sample size consisted of the total number of the students in the class (the population)
which was ten (10) students. The whole class was used for the study and the rationale
behind it was to get all of them involved in the study. The first year business students
were used based on the fact that, I was assigned to handle that class as an intern.
Since action research focuses on designing an intervention to solve problem in
specific situations, the first year business class was the sample that was deemed
appropriate for the purpose of this study. It became imperative for me to stick to
the first year business students for this study so that I could design an appropriate
intervention to assist the students to correct mistakes in balancing off accounts.
3.4 Data Collection Instruments
The researcher used two data collection techniques: paper and pencil techniques and
live method. The instruments used under the paper and pencil techniques are;
classroom test and questionnaires. Under the live method, interviews and
observation were used as the instruments.
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3.4.1 Questionnaire
Polit and Beck (2004) define questionnaire as an instrument for gathering self-report
information from respondents through self-administration of questions in a paper-
and-pencil format. The main characteristics of the questionnaire as a method of
data gathering is that respondents provide answers to questions with limited
inference on the part of research personnel. With the use of the questionnaire the
researcher can depend on the honesty of the respondents. The researcher used
b o t h closed-ended and open-ended questions to gather data on teachers on the
problem under study. This includes students’ class exercises, class tests, home works
and group works that the researcher used to identify the problem of students in the
teaching and learning of double entry principle in financial accounting. The class
exercises help the researcher to design appropriate interventions to solve the
problem.
3.4.2 Tests
According to Archer (2011), the technical definition of test is a published instrument
constructed by persons who are technically trained in mental testing and statistical
methods. Further he stated that a test is a set of stimuli presented on the basis of
which a numerical score can be assigned. The tests were conducted before and after
the intervention. All the test items were centered on double entry recording. Initially
the tests were conducted to find the problems of the students and after the problem
was addressed with the use of another test items conducted to find out how students
have improved.
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3.4.3 Interview
Schostak, (2006) defines an interview is an extendable conversation between
partners that aims at having an in-depth information about a certain topic or subject
and through which a phenomenon could be interpreted in terms of the meanings
interviewees brings to it. This involves collecting information about a person
through direct oral interaction with the person. In order not to create any tension
among the teachers and students and to ensure effective problem analysis, the
unstructured interview was used because is a flexible approach of interviewing. It
is a non-directive type of interview, where the interviewer carefully refrains from
influencing the interviewee’s remarks. The interviewee is allowed the maximum
amount of freedom in determining the course of the discussion. The researcher
interviewed some of the students randomly to find out their views and difficulties
they encountered in balancing off accounts. All views expressed by the respondents
during the interview were written down and analyzed at the end of the interview.
The accounting tutor was also interviewed. The researcher adopted unstructured
oral interview. The researcher asked questions and as the respondent was giving the
response The researcher wrote it down for further analysis.
3.4.4 Observation
Observation is one of the techniques of collecting facts about the object or
phenomenon under study. It is the process of acquiring knowledge through the use
of sense organs. The words of “Sproul observation method is a data collection
method in which a person (usually trained) observes subject or phenomena and
records information about characteristics of the phenomena’’ (Okai, 2008). Appiah
33
(2004) postulates that; Observation is an important activity in which all teacher’s-
students as well as student-teachers are engaged in during the teaching and learning
process. To Appiah by observing the behavior and performance of both teachers
and students in the classroom, student-teachers can identify the strengths and
weaknesses of teaching and build upon them. Observation is the direct perception
of the characteristics of the phenomenon which is to be measured and evaluated.
Such a close perception of a phenomenon facilitates a detailed and accurate
description of how the phenomenon operates under known conditions. Observation
is a method that enables specificity of the research process and provides a
systematic procedure. The researcher observed that students were bored and less
active for accounting class through the use of time log and video recorder. The
researcher always had class with the students after the lunch break and students are
not willing to come to class and sometimes even come and sleep.
3.5 Intervention Design and Implementation
This design deals with plans or measures put in place to correct mistakes students
make in balancing off accounts. The following are the interventions design put in
place to correct mistakes students make in balancing off accounts in the study of
double entry principle in accounting: Class and Group Discussion Method, giving of
Enough Assignments, Class Test and Class Exercises, role playing, giving of
enough practical exercises, and instituting award for students.
3.5.1 Pre-Intervention
The researcher observed the students’ performance during the teaching and learning
of motivation in business and tried to conduct pre-test and interview. One pre-test
34
was conducted in order to find the level of students’ performance and diagnose for
the evidence and causes of mistakes in balancing off accounts. The pre-test was
carefully designed based on students’ previous knowledge on topics that they had
already been taught. There were 10 items in all. An hour time was allowed to give
students ample time to answer the questions. Group interview was carried out
with students to know their problem in the study of double entry principles. A
sample of pre-test exercise was shown in appendix.
3.5.2 Intervention Implementation
The researcher made use of the following instructional strategies and
interventions to help correct students mistakes in balancing off accounts.
3.5.2.1 Class and Group Discussion Method
This is a method which can be used with the entire class to review information, to
clarify ideas and to solve problems. Discussion when effectively applied may result
in high degree of student participation, better understanding and retention of
material, effectiveness in developing concepts and skills in problem-solving. Before
the lesson, the researcher gave the topic to be discussed to students in advance to
enable them prepare or read around the topics. Most topics were treated by the use of
discussion method. In this, the researcher asked leading questions that would allow
students to contribute, ask questions and make them effectively participate in the
lesson. During application stage, students were sometimes given questions which
helped their discussions. The purpose of the discussion was to make students
become active rather than passive learners. It was also to secure their attention in
lessons.
35
Group discussion was used to treat some of the topics. In using the group
discussion method, students were mostly grouped in fours and fives to come out with
their findings on solutions, reasons, importance and judgments on issues raised in
the lesson. The purpose of group discussion was to allow for peer teaching where
the higher ability students will be able to help the lower ability students. It was also
to facilitate students critical thinking ability which is a technique for better
understanding of concepts and principles taught or learnt.
3.5.2.2 Regular Class Exercises and Class Test
In order to help students, correct their mistakes, the researcher deemed it appropriate
to give students enough class exercises, assignments, and class tests. The class
exercises were used at the pre-intervention stage and intervention stage. The
purpose of the pre-intervention stage was to help diagnose for evidence and causes
of students mistakes in balancing off accounts. At the intervention stage, the class
exercises were based on lesson treated and the objectives of the lesson. The
assignments were used at pre-intervention stage and intervention stage. At pre-
intervention stage, it was to find out their level of knowledge in order to build upon.
At the intervention stage, it was meant to monitor students’ performance. There
were both individual and group assignments that extended to a day or two. The
purpose was to encourage brainstorming, peers teaching and discussion so that the
lower ability students could be helped by their higher ability peers to understand
better.
The class tests were conducted at the intervention stage. The purpose was to
monitor students’ performance and also identify weaknesses in students’
performance on the topic treated earlier with students and help them remedy those
36
deviations. In all two class exercises, three assignments and two class tests were
conducted. The class tests were conducted at the end of each topic. Reading
assignment or homework was given to students. In most lessons, students were
given class exercises and reading assignment to do, which form part of their
continuous assignment. Samples of some of these exercises are shown in Appendix.
3.5.2.3 Role-play
The purpose is to allow students to practice learned behavior in new situations which
enhances better understanding and retention. Role-play also involves students acting
out characteristics to portray situations they have learnt or about to learn. The role
play was implemented at the introduction, application and at times at the evaluation
stages of the lesson presentation based on the objectives of the lesson. Sometimes
lessons are introduced by role playing. Also, after students have been taught, they
are asked to implement what have been taught in the application or evaluation stages
in a form of role playing.
3.5.3 Post- Intervention
It was imperative to assess the impact of the interventions used in order to have
knowledge of the improvement in students’ performance. The pre-test exercise was
used at the post-intervention stage. The purpose was to evaluate student’s overall
performance and also to help assess the impact of the intervention on student’s
overall performance. The researcher gathered data before, during and after
intervention. After assessing the impact of the data gathered, the following was
noticed: students’ performance improved drastically since activity based method
could help them understand most of the topics treated hence higher performance.
37
Students had developed much interest in the study of double entry principle.
Students were motivated to learn and these helped them become familiar with the
concepts, principles and acquired knowledge in a lot of situations. Again, the use of
activity method during the teaching and learning process enable students to acquire
skill and knowledge as they interacted with the teaching and learning materials
provided during the lesson. Moreover, the development of inter-personal skills was
facilitated among students and their ability to understand the views of other people
was also improved.
3.6 Data Collection Procedures
The procedures used include: Observation, Interview, Questionnaire and Class
exercises. During the observation stage, the researcher used the natural sense of
seeing and hearing to collect data from the teaching and learning environment. The
researcher did much of these in the classroom to find out students understanding of
double entry principle and reactions. This gave the researcher primary information
about the student’s reactions during the treatment of double entry principle. To
ensure reliability and validity of the observation, the researcher was guided by the
mentor and one other experience cost accounting tutor of the school. At the
implementation stage, the researcher observed the students centered approach to find
out how it has improved students’ interest.
Interview as research method is unique in the sense that it involves the collection of
data through direct verbal interaction between individuals. A structured face-to-face
interview was held with the head of department to seek information about the
mistakes students make in balancing off accounts. To ensure reliability and validity,
the researcher conducted a similar interview with the mentor and the class monitor
38
on the following week in the school. At diagnostic stage, teachers teaching
financial accounting were interviewed to find out the causes of the problem.
Furthermore, after implementation stage students were interviewed to determine the
effectiveness of the intervention implemented by the researcher.
Questionnaire was the main instrument used in this research for the students. It has
been realized that questionnaires are the popular tools for obtaining views and
opinions on issues of public concern for a quick solution if possible. It contains a
series of questions which are administered to collect data for research. Structured
questionnaires could be administered directly and individual responses recorded by
the researcher, or the questionnaires can be posted to the respondents and the
answered questionnaires returned by the same means to the researcher. However,
both methods can be used in one research when necessary.
The researcher under this study administered the questionnaires to students with the
help of the mentor. The researcher administered this questionnaire to sought
student’s opinions on the topic and how they learn the topic for understanding. To
ensure reliability and validity, the researcher administered the questionnaires on the
subject tutors of the school on that same day. The researcher used that particular
week to complete the questionnaires administration. The items in The
questionnaires are indicated in appendix A. The questionnaires were administered
by the researcher personally to the respondents who were guided to complete the
questions within 15 minutes in one of the financial accounting periods.
Class exercises and assignments were also used by the researcher as an important
tool during the diagnostic stage and implementation stage. A tests and class
exercises were conducted before and after the interventions. The assessment items
39
conducted revolved on the double entry principle. The assessment conducted
initially was to find out students’ level of difficulty in double entry principle.
Another test and class exercise were conducted after the intervention to determine
the students level of understanding so as to put other measures that will
further correct their mistakes. To ensure validity and reliability of the assessment
items, the questions were set in a standard form and some were also picked from past
questions, recommended books by Ghana Education Service and West African
Examination Council. The exercises, tests were given to the mentor of the researcher
for modification.
3.7 Data Analysis
I made use of statistical method to analyze the data collected. Each question was
analyzed and the number of respondents who gave particular response was
recorded.
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CHAPTER FOUR
RESULTS OF THE STUDY
4.0 Introduction
The purpose of this study is to use activity based method of teaching to correct first
year students’ mistakes in balancing off accounts at Methodist Technical Institute.
This chapter involves the analysis and the discussion of the actual data collected from
the field. The analysis and discussion were critically done beneath each table provided
with the Data based on the questionnaires and related literature review listed above.
The respondents were mainly students.
4.1 Presentation and Discussion of Results
This part of the study presents both the pre and post intervention results obtained from
the respondents during the course of the study.
4.1.1 Pre Intervention Results
The pre-intervention test was designed to test their understanding and mastery of
double entry principle when given a set of transactions. The test consists of business
transactions which require students to identify the two parties involved and state
which account is to be debited or credited. The exercise for the pre-test can be seen in
appendix A with its marking scheme in appendix B.
4.1.1.1 The use of small group method in class help to identify the parties of a
transaction
Findings from the respondents that relates to the use of group work to correct
students’ mistakes in balancing off account in Financial Accounting.
41
Table 1: What type of teaching method does your teacher use in teaching?
Responses Number of respondents Percentage (%)

Discussion 5 50
Group work 3 30
Demonstration 1 10
None of the above 1 10
Total 10 100
Source: Researcher’s data from the field, (2020)
It can be seen clearly from table 1 above that, five (5) respondents out of the total ten
(10) students representing 50% stated that teachers use discussion method of teaching.
Also three (3) students representing 30% affirms that their teachers sometimes use the
small group method of teaching, one (1) respondent representing 10% as well said
their teachers use demonstration in teaching and lastly, one (1) student said their
teachers don’t use any of the aforementioned methods in the course of their teaching.
The results clearly show that most teachers use the lecture method in teaching. This
actually affects participation of students.
4.1.1.2 The use of discussion method in class to overcome students’
difficulties in analyzing transactions
This section relates to findings of the study from the respondents through questions
based on using discussion to correct mistakes of students in applying double entry
principle
42
Table 2: Do you actively involve yourself in class during teaching?
Response Number of Percentage (%)

Yes 4
respondents 40
No 6 60
Total 10 100
Source: Researcher’s field work, (2020)
Table 2 above clearly shows that majority of the students do not engage themselves
in class participation since the teaching method mostly used by the teachers is the
lecture method.
4.1.1.3 Does students feel happy when working in groups.
This section relates to findings of the study from the respondents through questions
based as to how students feel when working in groups.
Table 3: Do you mostly enjoy working in groups?
Response Number of Percentage (%)
respondents
Yes 8 80
No 2 20
Total 10 100
In table 3, eight (8) students representing 80% of the respondents said they want to
study in groups while two (2) students representing 20% of the respondents said they
do not want to study in groups. This clearly indicates that the majority of students
said they want to study in groups. As it was said by Sarfo (2005) that, “teachers
should reinforce cooperative learning because learners develop skills in working and
learning together”.
43
4.1.1.4 Does the use of demonstration method of teaching enhance your
understanding during double entry principle lessons.
Results of the study that relates to questions on using demonstration method of
teaching to encourage students’ participation in financial accounting
Table 4: Does your teacher use demonstration method during teaching of Double
entry principle?
Responses Number of responses Percentage (%)

Yes 2 20
No 8 80
Total 10 100
According to the responses given in table 4, eight (8) of the students, which represents
80% of the respondents say their teachers do not use any demonstration method during
their lesson but two (2), representing 20% say they use demonstration method during
lessons. This indicates the need for inculcation of more demonstration method during
lessons to boost the interest of the students in the course.
44
Table 5: How was the small group method of teaching double entry principle?
Good 6 60
Fair 3 30
Poor 1 10
Total 10 100
According to the responses given in table 5, six (6), representing 60% said it was
good, three (3), representing 30% said it was fair whiles, only one, representing 10%
said it was poor.
Table 6: How far has discussion method of teaching corrected the mistakes in
balancing off accounts?

Positive 7 70
Negative 0 0
Not at all 3 30
Total 10 100
From the above table 6, seven (7) students representing 70% were influenced
positively in relation to their corrections during lessons. No student was influenced
negatively whiles three (3) students, representing 30% were not influenced at all.
45
Table 7: Scores of pre-intervention test
Marks scored Frequency Percentage
Above 50% 4 40
Below 50% 6 60
Totals 10 100
Table 7 paints a gloomy picture of the performance of form one (1) accounting
students as six (6) out of ten (10) students representing 60% scored below 50%. Four
(4) students with a percentage of 40% managed to score above 50%.
4.1.2 Post-intervention results
The researcher conducted investigations to collect data about the research problem
during the post-intervention stage to find out whether intervention carried out were
successful or not. The results of the data collected at this stage are presented in the
following sections.
4.1.2.1 The use of discussion method in class to help identify the parties of a
transactions.
After the pre-intervention test revealed the weaknesses of the students in applying
the double entry principles, various interventions were designed and implemented.
To verify the success of the interventions another test was conduct taking into
consideration the validity and reliability of the test.
46
Table 8: Frequency table for scores of students in a test
Marks Frequency Percentage
8-10 7 70
4-7 3 30
Below 4 0 0
Total 10 100
Table 8 shows that no student scored in the ranges 0 – 4 out of 10. One student each
scored 4, 5 and 6 respectively representing 30%. Two students each scored eight (8)
and nine (9) and the remaining three (3) students score ten (10) with a percentage of
70.
4.1.2.2 The use of group method in class help to overcome students’ difficulties
in analyzing transactions.
Group method enables the researcher to interact with the students in the class to help
her teach a particular concept. Learners get the opportunity to take part and even
contribute or ask questions when necessary. The researcher observed that students
were actively involved during group learning and as such, offered students with
opportunity to ask and answer questions as well, in order to understand the topic
discussed.
47
Table 9: Results of students from a test conducted
Marks Frequency Percentage
8-10 6 60
5-7 4 40
Below 4 0 0
Total 10 100
Through a test conducted with the pupils at different times, sixty (60) pupils indicated
that they have formed study groups and this can contribute to high performance in the
end of examinations because learning in groups enhances the pupils’ understanding
and thereby increasing the performance as indicated in Table 9
4.1.2.3 The impact of demonstration method of teaching on students’
performance.
The effect of demonstration method of teaching on students’ performance in financial
accounting. After the introduction of the demonstration method of teaching to
students, a test was conducted to ensure that the procedure has truly work to improve
students’ performance in double entry principle.
Table 10: Result of a test conducted after demonstration method of teaching
double entry principle.

6 -10 8 80
0- 5 2 20
Total 10 100
48
Table 10, represent the results of a test conducted during the second lesson on the
topic “double entry principle” which was retaught with the introduction of
demonstration method of teaching to students. It can be said that about eighty (80)
percent of the class scored above five (5) marks in the test, showing that the
intervention was effective.
Table 11: Scores of post intervention test
Marks scored Frequency Percentage

Below 50% 1 10
Above 50% 9 90
Total 10 100
Table 11, interestingly shows a remarkable improvement in the general performance
of form one (1) accounting students. Almost all the students scored above 50%
numbering nine (9) out of ten (10) representing 90% and just one (1) student scored
below 50% representing 10%.
4.2 Discussion of Pre and Post Intervention Results
Generally, after the implementation of both the pre-intervention and post-intervention
stages, a clear cut conclusion could be drawn when the researcher compared the result
of the pre-test analysis and post- test analysis. It was found that the pre- test has
showed a remarkable improvement.
49
Figure 1: Students’ performance before and after the intervention analysis
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
score above 50% score above 50% score below 50% score below 50%
pre-intervention post-intervention pre-intervention post-intervention
The study from the pre-intervention test score shows that six (6) students were not
able to state which account is to be debited or credited correctly and scored below
50% and four (4) scored above 50%. When the intervention was implemented another
test was administered and the results showed that nine (9) out of ten (10) students in
the class, thus, 90% scored above 50%. Just 1 student scored below 50% (i.e 10 %).
In the pre-intervention test, students’ performance was appalling but after the
intervention students’ performance was improved tremendously. It can therefore be
concluded that the intervention was very effective.
Mckeachie (2006) defines discussion as the prototypical teaching methods for active
learning. Mckeachie (2006) indicates that discussion facilitates in group learning do
the following: “help students articulate what they have learned, give students
opportunities to formulate applications of principles and help students to learn to
think in terms of the subject matter by giving them practice in thinking”. From table
6, majority of students results show that discussion in class has positively assisted in
50
correcting their mistakes in balancing off accounts. This clearly shows how others
have achieved great results with the implementation of the whole class discussion
strategy.
Research shows greater learning when students engage in active learning. According
to Morable in Okwudishu (2011) activity- based learning offers the following
benefits: Reinforces course content, develops team building skills, enhances learners’
self-esteem, promotes participatory learning, allows for creative problem solving,
and promotes the concept of discovery learning. Others benefits are that it energizes
and invigorates the participants, strengthens learners bond, offers variety that
accommodates divers learning styles, allows for practical application of course
content, enhances communication with diverse learning, offers an enjoyable and
exciting learning environment, helps improve learners’ retention and motivation,
provides an avenue for learners’ recognition and reward and promotes fun.
Active learning is an umbrella term that refers to several models at instruction that
focus the responsibility of learning on the Learners (Wikipedia, 2008). Research
suggests that the use of activity-based learning techniques may have positive
impact upon students’ learning. For example, several studies have shown that
students prefer strategies that promote active learning rather than traditional
lectures. Also, Emaiku (2012) reported that the performance of students taught
using activity –based learning method was better than those taught using lecture
method. Her research evaluating students’ achievement has demonstrated that many
strategies promoting active learning are comparable to lectures in promoting the
mastery of content but superior to lectures in promoting of student’s skills in
thinking and writing. This simply means that as a teacher, one needs to reflect on
51
the teaching in order to adopt a strategy which could be used to assist students in
correcting mistakes in balancing of accounts.
52
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
5.0 Introduction
The purpose of the study is to assist form one (1) accounting student’s correct
mistakes in balancing off accounts using activity based teaching at Methodist
Technical Institute. The chapter covers the summary, conclusion, recommendation
and suggestions for further research.
5.1 Summary
This study was conducted at Methodist Technical Institute, in the Bono Municipal in
the Bono Region. It was observed during the early stages of the study that due to
inhibiting situations like ineffective discussion, role play, assignment and class test
on the ground, most Accounting teachers at Methodist Technical Institute use lecture
method to teach lessons which then should be practical and activity based. Study
showed the following as a result of the implementation of the interventions:
The major challenge confronting the students was their inability to properly balance
off accounts and among the mistakes they committed were, difficulty in identifying
which transaction is to be credited or debited and difficulty in recording opening
balances. The use of Activity-Based Methods greatly improved the academic
performance of students in Financial Accounting. An evidence of this is students’
post-test results being a significant improvement over their pre-test results. Students
showed their interest in lessons by making more contributions to the lessons and
asked relevant questions. Using Activity based Method as an aesthetic aid to lessons
reached the diverse kinds of learners due to its use of content.

53
5.2 Conclusion
Based on the findings of this research, the researcher believes that actively engaging
students in lessons using class exercises and assignment, group discussion, frequent
questioning and the use of positive reinforcement is the best way of helping students
to overcome their difficulties in applying the double entry principle. Having
extensively looked at correcting student’s mistakes in applying the double entry
principles with critical analysis and suggested solutions, the researcher believe that
when it is implemented the desired results would be realized.
5.3 Recommendations
Based on the findings and result of the study, the following recommendations are
made by the researcher; Financial Accounting teachers should employ the use of
variety of students’ centered methods and strategies such as discussion, group work
and role play to teach and assist students in correcting mistakes in balancing off
account. Furthermore, students are to be given more exercises and assignment to
solve for them to be more skillful in application of the double entry principle in
Financial Accounting in the place of work and answer examination questions
meaningfully. Lastly, Double entry principle in Financial Accounting should be
taught with teaching aids and instructional materials.
54
5.4 Suggestions for Further Research
In this study, the focus was on the use of activity Based method of teaching to assist
students to correct their mistakes in applying the double entry principle. The
researcher therefore wishes to suggest that similar action research should be carried
out on all the classes in the various departments, and various schools in the district or
region.
55
REFERENCES
Abbiw, J. (2007). Improving Students Skills in Basic Principles in Accounting
through Activity-Based Teaching.
Ameh, I-Ei, Daniel, B. P., & Akus, Y. (2007). Research and Methods in the Social
Sciences. Ankpa: Rowis press.
Anim, P. B. (2006). Large Class Size and its Effect on Academic Performance of
Accounting Students.
Appiah, K.K.G (2004). Teaching Sociology. Kumasi.
Archer, F.K. (2009). Measurement and Evaluation. Kumasi: Ospra Printing works
Awuah, B.K. (2006). Teaching Agriculture. Pregee Publications. Kumasi. Banahene,
O. (2007). Educational Psychology. Kumasi: Wallas Prints.
Bediako, E. (2008) Using Activity Based Teaching to Correct Students Mistakes in
Balancing Accounts.
Bhowmik, M. (2015). Constructivism approach in mathematics teaching and
assessment of mathematical understanding. Basic Research Journal of
Education Research and Review,4 (1), 08-12.
Díaz-Barriga, F. Y., & Hernández, G. (2002). Constructivis mo y aprendizaje
significativo. Mexico: Mc Graw Hill.
Emaikwu, S. O. (2012). Assessing the relative effectiveness of the three teaching
methods in the measurement of students’ achievement in mathematics.
Journal of Emerging Trends in Educational Research and Policy Studies
56
Farrant, J.S. (2002). Principles and Practice of Education. Singapore; Longman
group, U.K. Farrant, J. S. (2002). Principle and Practice of Education. (New
Ed).
Fianu, E. K. (2004). TESOL Practicum in the context of Teaching Practice
Assessment. Kumasi.
Grasha, A. A. (2007). Teaching with Style. United Kingdom. Pittsburgh. Alliance
Publishers.
Harfield, T., Davies, K., Hede, J., Panko, M.& Kenley, R. (2007). Activity-based
teaching for UNITEC New Zealand Construction students. Emirates Journal
for Engineering Research, 12 (1), 57-63.
Hayes, S. C. (2004). Acceptance and Commitment Therapy, Relational Frame
Theory, and the third wave of behavioral and cognitive therapies. Behavior
Therapy
Kombo, K. D. & Tromp, L. A. D. (2006) Proposal and thesis.
(htttp://.www.scipub.com)
Major, T. E., Mangope, B. (2012). The Constructivist Theory: The Case of Botswana
Primary Schools. International Review of Social Sciences and Humanities, 3 (2)
(2012), 139147.
Okwudishu, A.U. (2011, December). Trainer guide to the use of the manual of best
practices and methods of facilitating in basic literacy programme. A lead
paper presented during a workshop on developing Manual of Best Practices at
Enugu, Nigeria
Polit, D.F. & Beck, C. T. (2004). Nursing Research Principles and Methods. (7th ed).
Philadelphia: Lippincott
58
Roemer, L. & Orsillo, S. M. (2002). Expanding our conceptualization of and
treatment for generalized anxiety disorder: Integrating
mindfulness/acceptance-based approaches with existing cognitive-behavioral
models.
59
Santrock, J. W. (2007). Child development. New York: McGraw-Hill.
Shostack, R. (2006). Classroom teaching skills. (7th ed.). New York: Houghton
Mifflin Company.
Stoblein, M. (2009). Activity- Based Learning Experiences in Qualitative Research
Methodology for (Time- constrained) Young Scholars – Course Design and
Effectiveness. POMS 20th Annual Conference. Orlando, Florida, USA.
William A. B. (2004), the study of students’ attitude towards Accounting. A case
study of Agona SDA Secondary School. UEW-K.
Wood, F. & Sangster A. (2005). Business Accounting. (8th ed). Vol 1. Prentice
Hall: Financial
60
APPENDIX A
QUESTIONNAIRE FOR STUDENTS
These questionnaires seek your thought and opinion on the use of activity based
method of teaching to correct first year students’ mistakes in balancing off accounts
at Methodist Technical Institute.
This questionnaire is designed exclusively for academic purpose and so it will be
highly treated with the essential secrecy. Please answer the question as frankly as
possible.
SECTION A
Bio data or personal information
Instructions: please tick (√) where appropriate and also write your response where
necessary.
1. Gender: male ( ) female ( )
2. Age 14 – 17 ( ) 18 – 20 ( ) 21 – 24 ( ) 24 and above ( )
SECTION B
Using group work to correct students’ mistakes in balancing off account.
Discussion ( ) Group work ( ) Demonstration ( )
1. What type of teaching method does your financial accounting teacher use in
teaching.
61
2. Do you mostly enjoy working in groups?
Yes ( ) No ( )
3. Do you actively involve yourself in group work during double entry principle
lessons?
Yes ( ) No ( )
If yes, what accounts for your activeness?
…………………………………………………………………………………………
………………………………………………………………………………………
If No, why?
…………………………………………………………………………………………
…………………………………………………………………………………………
SECTION C
Using discussions to correct students’ mistakes in balancing off accounts in class.
4. I enjoy class discussions during double entry principle lessons.
Strongly agree ( ) Agree ( ) Strongly Disagree ( ) Disagree ( ) Neutral ( )
5. I pay more attention in class discussion when I know I might have to answer a
question.
Strongly agree ( ) Agree ( ) Strongly Disagree ( ) Disagree ( ) Neutral ( )
62
SECTION D
Using demonstration method of teaching to encourage their participation in
Financial Accounting
6. Who chose the course of study for you?
Myself ( ) School authorities ( ) Parents/guardians ( )
7. What is your perception about the double entry principle of accounting?
Very difficult ( ) Difficult ( ) Not difficult ( )
8. Does your teachers use demonstration method of teaching during
teaching double entry principle?
Yes ( ) No ( )
SECTION E
Assessing the effectiveness of the interventions used in sustaining and
encouraging
Students’ participation in Financial Accounting
9. Did your teacher correct your mistakes during the group discussion?
Yes ( ) No ( )
10. How was the group work method teaching of double entry principle?
Good ( ) Fair ( ) Poor ( )
11. Did you encounter any problem using group work method to correct mistakes in
balancing off accounts?
Yes ( ) No ( )
If yes, specify
……………………………………………………………………………………
63
………………………………………………………………………………
12. How far has the group work method corrected the mistakes in balancing
off accounts?
Positive ( ) Negative ( ) Not at all ( )
13. Is your understanding in double entry principle developed after being taking
through the career guidance and counseling?
Yes ( ) No ( )
64
APPENDIX B
TEST CONDUCTED
COLLEGE OF TECHNOLOGY EDUCATION, WINNEBA-KUMASI
DEPARTMENT OF ACCOUNTING
The following transactions relates to Jeniwin enterprise for the month ended 30th
May, 2017.
1: Started a business with GHS90,000 at the bank.
4: Purchased furniture GHS40,000 by cheque.
5: Sold goods on credit to Raymond worth GHS9,000.
8: Purchase goods GHS5,300 on credit from Elvin
10: Paid rent GHS11,000 by cheque.
13: Sold goods GHS13,500 receiving payment by cash.
17: Received Commission GHS4,000 by cheque.
20: Paid Elvin GHS2,530 by cheque.
25: Received GHS7,000 cash from Raymond as part payment.
30: Purchased goods GHS4000 by cheque.
Required
Enter the transactions in the books of Godey and Jenn for the month ended 30th
May, 2017.
65
APPENDIX C
MARKING SCHEME FOR PRE- INTERVENTION TEST JENIWIN
ENTERPRISE
CAPITAL ACCOUNT
GH¢
2017 May 1 Bank 90,000
BANK ACCOUNT
2017 GH¢ 2017 GH¢
May 1 capital 90,000 May 4 furniture 40,000
May 10 Rent 11,000
May 20 Elvin 2530
May 30 purchase 4000
SALES ACCOUNT
2017 GH¢
May 5 Raymond 9,000
May 13 Cash 13,500
66
RAYMOND ACCOUNT
2017 GH¢ 2017 GH¢
May 5 Sales 9,000 May 25 Cash 7,000
FURNITURE ACCOUNT
2017 GH¢
May 4 Bank 40,000
PURCHASE ACCOUNT
2017 GH¢
May 8 Elvin 13,500
May 30 Bank 4,000
ELVIN ACCOUNT
2017 GH¢ 2017 GH¢
May 20 Bank 2,530 May 8 Purchase 13,500
67
RENT ACCOUNT
2017 GH¢
May 10 Bank 11,000
CASH ACCOUNT
2017 GH¢
May 13 Sales 13,500
May 17 Commission 4,000
May 25 Raymond 7,000
COMMISSION ACCOUNT
2017 GH¢
May 17 Cash 4,000
68
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UNIVERSITY OF EDUCATION, WINNEBA

COLLEGE OF TECHNOLOGY EDUCATION, KUMASI

USING ACTIVITY BASED METHOD OF TEACHING TO ASSIST FIRST

YEAR BUSINESS STUDENTS OF METHODIST TECHNICAL INSTITUTE

TO CORRECT MISTAKES IN BALANCING OFF ACCOUNTS

COLLEGE OF TECHNOLOGY EDUCATION, KUMASI

USING ACTIVITY BASED METHOD OF TEACHING TO ASSIST FIRST

YEAR BUSINESS STUDENTS OF METHODIST TECHNICAL INSTITUTE

TO CORRECT MISTAKES IN BALANCING OFF ACCOUNTS.

AN ACTION RESEARCH PRESENTED TO THE DEPARTMENT OF

ACCOUNTING STUDIES EDUCATION, UNIVERSITY OF EDUCATION,

WINNEBA IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR

THE AWARD OF BACHELOR OF SCIENCE DEGREE IN ACCOUNTING

contained in published works which I have duly acknowledge, is my own original

in this institution or elsewhere.

Signature …………………………………… Date …………………………

University of Education, Winneba.

Signature ………………………………… Date ……………………………

MRS. JUSTICAL GYAN

Department for their efforts in bringing me up.

Methodist Technical Institute, Sunyani not forgetting Mr Emmanuel Awitor (mentor)

information to the success of this study.

Appeagyei and my siblings Madam Patricia Appeagyei, Richmond Appeagyei and

to correct mistakes in balancing off accounts at Methodist Technical Institute. To

study also employed sampling technique in collecting data on the respondents.

accounting. The researcher employed activity based methods of teaching and

performance. It is believed that from the recommendations and suggestions,

performance of both accounting teachers and business students in Methodist

CHAPTER ONE : INTRODUCTION

1.1 Background of the Study........................................................................................10

1.2 Statement of the Problem........................................................................................11

1.3 Purpose of the Study...............................................................................................13

1.4 Objectives of the Study...........................................................................................13

1.5 Research Questions.................................................................................................14

1.6 Significance of the Study........................................................................................14

1.7 Limitation of the Study............................................................................................15

1.8 Delimitation of the Study........................................................................................15

1.9 Organization of the Study.......................................................................................16

CHAPTER TWO : LITERATURE REVIEW

2.1 The Concept of Activity Based Method of Teaching...............................................17

2.3 Forms of Activity Based Method of Teaching……………………….……….….19

2.3.1 Discussion Method………………………………………………………….….20

2.3.2 Group Work Method…………………………………………………………...20

2.3.3 Demonstration Method…………………………………………………………21

2.4 The Role Teacher in Activity Based Method of Teaching……………………….21

2.5 The Concept of Double Entry Principle………………………………………….23

2.6 Theoretical Framework of the Study……………………………….…………….24

2.6.1 Behaviorist Learning Theory…………………………………………………...24

2.6.2 Constructivist Learning Theory………………………………………………...25

2.6.3. Cognitive Learning Theory……………………………………………………26

2.7 Empirical Framework…………………………………………………………….26

2.7.1 Discussion Method of Teaching and Learning…………………………………27

2.7.2 Small Group……………………………………………………………………28

CHAPTER THREE : METHODOLOGY

3.1 Research Design.....................................................................................................30

3.2 Target Population...................................................................................................31

3.3 Sample Size and Sampling Technique…………………………………………...31

3.4 Data Collection Instruments....................................................................................31

3.5 Intervention Design and Implementation...............................................................34

3.5.2 Intervention Implementation…………………………………………………...35

3.5.2.1 Class and Group Discussion Method………………………………………...35

3.5.2.2 Regular Exercise and Class Test………………………………………….….36

3.5.2.3 Role Play………………………………………………………………….….37