UNIVERSITY OF EDUCATION, WINNEBA

COLLEGE OF TECHNOLOGY EDUCATION KUMASI

FACULTY OF BUSINESS EDUCATION

DEPARTMENT OF ACCOUNTING STUDIES

USING DEMONSTRATION METHOD TO IMPROVE THE PERFORMANCE OF

ACCOUNTING STUDENTST’ IN BALANCING THREE COLUMN CASH BOOK AT

THE MANKESSIM SENIOR HIGH TECHNICAL SCHOOL

EFFAH ALBERT

(5121010226)

AN ACTION RESEARCH PRESENTED TO THE DEPARTMENT OF ACCOUNTING

STUDIES EDUCATION, UNIVERSITY OF EDUCATION, WINNEBA IN PARTIAL

FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF DEGREE IN

BACHELOR OF SCIENCE ACCOUNTING EDUCATION

JUNE, 2016

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 DECLARATION

STUDENT’S DECLARATION

I hereby declare that this Action Research is the result of my own original research and that no

part has been presented for another degree in the University of Education or elsewhere except

where due acknowledgement is made in the text.

Signature: ……………………… Date: …………………………

(EFFAH ALBERT)

SUPERVISOR’S DECLARATION

I hereby declare that the preparation of this Action Research was supervised in accordance with

the guidelines on supervision of Action Research laid down by the University of Education –

Winneba.

Signature: ……………………… Date:…………………………...

(MR. ANTHONY FREEMAN MENSAH)

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 ABSTRACT

This study has been designed to enhance the teaching and learning of balancing off accounts

through the use of demonstration method in form two Business class of Mankessim Senior High

Technical School. The purpose of the study seeks among other things, to improve the

performance of accounting students’ at the Mankessim Senior High Technical School in

preparing and balancing of the three column cash book. The study is also to find out the

interventions (instructional tools) and methodology that will help in enhancing the problem and

finding a lasting solution to the problem. The research instruments used to collect data were

observation, questionnaire, test, interview, class exercise and demonstration. The study is made

up of five chapters. Chapter one deals with problem background, statement, significance and

purpose of study. It also talks about research questions, organization and limitation of the study.

Chapter two consists of literature review. Chapter three talks about the research methodology. It

also highlights intervention design. Chapter four provides data analysis whiles the last chapter

gives a summary of the previous chapters, which includes conclusion and recommendations.

The intervention designed were put in use and it revealed that using regular exercises,

assignments, test and demonstration of charts assisted students in the preparation and balancing

of accounts in three column cash book. Results from the study indicated that the use of

appropriate teaching instructional tools and methodology enhances easy understanding of topics

by students.

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 ACKNOWLEDGMENT

Tradition normally requires an expression of gratitude to those who provide any form of

assistance for the successful accomplishment of any feat. For this reason it will be a gross

ingratitude of the highest order if the author of this piece of work selfishly claims all the credits

for the successful accomplishment of this work without appreciating the numerous services other

people provided.

First and foremost, I wish to express my greatest appreciation to the almighty God for his

support and guidance during the period of research.

My heartfelt thanks go to my supervisor, Mr. Kingsely Agyapong who devoted his time and

went through the entire work to correct the mistakes and offered valuable suggestions; I say may

God bless him.

To the CEO of Pabgad consult Miss Portia Addai Boadu for the proof reading and binding of the

work. I say God richly bless her.

To my mentor Mr. Felix Ashiemadi, Staff and Students of the Oyoko Methodist Senior High

School for their support during my period of the internship.

Special thanks goes to the following: Mr. Samuel Adjei Peprah (Dad),, Mr Emmanuel Kobea,

Founder of rising scholars foundation, Mr Frederick Arhin (Brother); Love you all so much and

thanks for your Prayers, Encouragement and Financial Support, My Sisters Joyce, Elizabeth,

Sarah and Donna and not forgetting the following friends Bernard, Banson, McCarthy, Anselm,

Isaac, Hamidu, Emmanuel and Richard for their support and suggestions in accomplishment of

this research.

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 DEDICATION

This Work Is Dedicated To,

The Late Cristiana Arthur (Mum)

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 TABLE OF CONTENTS

HEADING PAGE

TITLE……………………………………………………………………………………………..i

DECLARATION ............................................................................................................................ ii
ABSTRACT ................................................................................................................................... iii
ACKNOWLEDGMENT................................................................................................................ iv
DEDICATION ................................................................................................................................ v

CHAPTER ONE ............................................................................................................................. 1

INTRODUCTION .......................................................................................................................... 1
1.1 Background of the Study .............................................................................................................. 1
1.2 Statement of the Problem ............................................................................................................. 2
1.3 Purpose of the Study ..................................................................................................................... 3
1.4 Research Questions ....................................................................................................................... 3
1.5 Significance of the Study ............................................................................................................. 4
1.6 Delimitation of the Study ............................................................................................................. 5
1.7 Limitation of the Study ................................................................................................................. 5
1.8 Organization of the Study ............................................................................................................ 5

CHAPTER TWO ............................................................................................................................ 7

LITERATURE REVIEW ............................................................................................................... 7
2.0 Introduction .................................................................................................................................... 7
2.1 Teaching and Learning Process ................................................................................................... 7
2.2 Learning Styles of Students ......................................................................................................... 9
2.3 The Concept of Three Column Cash Book .............................................................................. 10
2.3.1 Writing a Three column Cash Book ......................................................................................... 11
2.3.2 Posting of items in the Three Column Cash Book to Ledger ............................................... 12
2.3.3 Balancing of the Three Column Cash Book ............................................................................ 13
2.4 Relevance of Three Column Cash Book ................................................................................. 13

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2.5 Causes of Poor Performance of Students’ in Financial Accounting .................................... 14
2.6 Demonstration Method of Teaching ......................................................................................... 15
2.6.1 Phases of Demonstration ............................................................................................................ 17
2.6.2 Significance of the Demonstration Method of Teaching ....................................................... 18
2.7 Interventions to help Improve Students’ Performance ........................................................... 19
2.7.1 Regular Exercises........................................................................................................................ 19
2.7.2 Homework/Assignment.............................................................................................................. 20
2.7.3 Teaching and Learning Materials ............................................................................................. 20

CHAPTER THREE ...................................................................................................................... 22

METHODOLODY ....................................................................................................................... 22
3.0 Introduction .................................................................................................................................. 22
3.1 Research Design .......................................................................................................................... 22
3.2 Population of the Study .............................................................................................................. 23
3.3 Sample and Sampling Technique .............................................................................................. 23
3.4 Data Collection Instruments ...................................................................................................... 24
3.4.1 Questionnaires ............................................................................................................................. 24
3.4.2 Interview....................................................................................................................................... 25
3.4.3 Observation ................................................................................................................................... 26
3.4.4 Test................................................................................................................................................. 26
3.5 Intervention Design and Implementation ................................................................................. 27
3.5.1 Pre-Intervention ........................................................................................................................... 27
3.5.2 Implementation ............................................................................................................................ 28
3.5.3 Post-Intervention .......................................................................................................................... 29
3.6 Data Collection Procedure........................................................................................................... 29
3.7 Data Analysis ................................................................................................................................ 30

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CHAPTER FOUR ......................................................................................................................... 31
RESULTS OF THE STUDY ........................................................................................................ 31
4.0 Introduction .................................................................................................................................. 31
4.1 Demographic Characteristics ...................................................................................................... 31
4.2 Giving Students a lot of Exercises, Class Test and Assignment ............................................ 33
4.3 Using Real Objects to help Students Understand the Topic ................................................... 37
4.4 Results of Interview with teachers ............................................................................................. 39

CHAPTER FIVE .......................................................................................................................... 41

SUMMARY, CONCLUSION AND RECOMMENDATION ..................................................... 41
5.0 Introduction .................................................................................................................................. 41
5.1 Summary of Findings .................................................................................................................. 41
5.2 Conclusion .................................................................................................................................... 42
5.3 Recommendation ......................................................................................................................... 42
5.4 Suggestion for Further Research ............................................................................................... 43

REFERENCES ............................................................................................................................. 44
APPENDICES .............................................................................................................................. 47

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 LIST OF TABLES

TABLE PAGE

Table 4.1.1 Age of Students ............................................................................................................... 32

Table 4.1.2 Gender of Students .......................................................................................................... 32
Table 4.2.1 Giving Students a lot of Exercises, Assignment and Class Test................................ 33
Table 4.2.2: Ratings of Class Exercises, Assignments and Class Tests ......................................... 34
Table 4.2.3: Frequency at which Students practice Lesson taught at leisure hours ..................... 34
Table 4.2.4: Shows Students’ Participation in Class Exercises and Class test ............................ 35
Table 4.2.5: Grading Students’ Performance .................................................................................... 36
Table 4.3.1: Students Observation of Real Objects ......................................................................... 37
Table 4.3.2: Bringing Real Objects to the Class............................................................................... 38
Table 4.3.3: Appropriate Method of Teaching and Learning ........................................................ 38

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 CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

According to Wood and Sangster (2005), the primary objective of accounting is to provide

information for decision making. The Balancing of Account is very important in Accounting

because it is the basis for extracting the closing balances which will be used in the preparation of

Final Account and borders on the following key areas: Aligning the totals of the debit and credit

sides, recording opening balances, recording of transactions in the account and balancing off the

accounts at the end of the trading period and bringing down the balance at the beginning of the

next accounting period (Grewal, 2014).

The performance of accounting students at the Mankessim senior high technical school in the

preparation and balancing of the three column cash book is low as observed by the researcher.

The researcher based on this problem identified during the one-term internship programme,

decided to conduct a research with the objective of finding out why accounting students at the

Mankessim senior high technical school perform poorly in preparing and balancing off the three

column cash book.

All businesses deal in cash and bank transactions and failure to prepare and balance off the cash

book properly would lead to misleading of the parties interested in the business. It might also be

an offence punishable by law if interested parties are misled due to the ignorance of the

accountant. It must be emphasized that the corporate world has a lot interested parties including

the shareholders, creditors, bankers’, government, and tax authorities etc. (Wood and Sangster,

2005). One way of communicating the performance of the corporate world to the interested

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parties is the preparation and presentation of a true and fair set of financial statements. In view of

this, students’ need to be equipped with the relevant skills needed to prepare and balance the

cash book which would be free from errors and mistakes to enable the preparation and

presentation of a true and fair set of financial statements to the interested parties. In conclusion,

observation and information available make it plain that students’ poor performance in balancing

off accounts in the columnar form is the cause of their inability to get accurate closing balances

for the preparation of final accounts.

1.2 Statement of the Problem

There are various factors that lead to students’ poor performance in a concept. Among these

factors are; inattentiveness in class, sleeping or talking while lesson is in progress, lack of

interest in the subject matter, very weak foundation in a concept leading to the drawing of the

conclusion that the concept is very difficult, ignorance about the careers in the field and

unproductive use of non-classes hours.. The researcher realized that accounting students’ of

Mankessim senior high technical school have a low level of skill and as a result makes a lot of

mistakes in preparing and balancing the Three Column Cash Book. This problem was noticed

after conducting a class exercise. The objective of the exercise was to measure the level of

students’ ability to prepare and balance off three column cash book. After the marking, out of 58

students who took the exercise, 16 students representing 9.3% showed average skill level of the

topic. The rest of the students representing 90.7% showed low level of performance which

revealed that they had difficulty in: identifying account to which a transaction is to be debited or

credited, aligning the totals of the debit and credit sides, recording opening balancing, recording

of transactions in the account, and balancing off the account at the end of the period.

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1.3 Purpose of the Study

The researcher seeks to use demonstration method to improve the performance of accounting

students’ in balancing the three column cash book.

This was to be achieved with much emphasis on the following specific objectives:

1. To find out the causes of poor performance of students’ in preparing and balancing of the three

column cash book.

2. To analyze how demonstration method can help improve students’ performance in preparing

and balancing three column cash book.

3. To identify other intervention(s) that could be adapted to help improve students’ performance

in the preparation and balancing of three column cash book.

1.4 Research Questions

The following questions will help to address the issue under consideration;

1. What are the causes of students’ poor performance in preparing and balancing of the three

column cash book?

2. To what extent can the demonstration method help improve the skills of students’ in preparing

and balancing three column cash book?

3. What other intervention(s) could be adapted to help improve students’ performance in

preparing and balancing three column cash book?

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1.5 Significance of the Study

The importance of this study after a successful completion can never be underestimated since the

findings that will be obtained will equip:

Business Teachers especially accounting teachers with information about teaching that could be

used to sustain and be able to help improve students’ skills in preparing and balancing off the

three column cash book. There are so many teaching styles in the world such as the

demonstration method, participation method, discussion method, lecture method, gaming, small

group learning among others and after completing this research teachers would be able to

choose the one which suit best when it comes to teaching and learning of The Three Column

Cash Book.

It will equip students with more skills in performing their own construction of knowledge and

not wholly depending on only what the teacher gives in class since they will be expected to do

individual research throughout the study. By so doing students’ would not be static but would be

able to research and learn more for themselves as and when trends in financial accounting and

the society at large changes. The financial accounting concepts and principle keep on changing

day by day and after this research work students would be able to research and study by

themselves.

Again, this study will aid other stakeholders like the schools’ curriculum planners and

educational institutions in the accounting field to appreciate how demonstration method can help

solve the problem of students and teachers concerning the three column cash book. It would also

help curriculum planners to acknowledge the need to give adequate attention to the cash books

and if possible make is a full topic in the financial accounting syllabus.

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This work would also serve as a reference for researchers who would want to delve deeper in the

teaching and learning of the three column cash book as well as financial accounting as a whole.

1.6 Delimitation of the Study

The research covered accounting students of Mankessim senior high technical school in the

Mfantseman municipal assembly in the central region. The choice of this scope was necessitated

by the fact that the researcher had his internship program in the school during which the problem

was identified. The researcher therefore took on the challenge in finding solution(s) to this in

order to improve to improve students’ performance in preparing and balancing off the three

column cashbook.

1.7 Limitation of the Study

The study was not devoid of certain pitfalls that could have an effect on the results or it

generalization but which the investigator could exercise little or no control at all. Among

the weaknesses encountered are: obtaining information from students and authorities was

quiet difficult because they did not see the need for the study, the time for the study was

relatively short since it takes a lot of time to do effective observation of students and to

assess the impact of the new techniques put in place to help address the problem and

financial constraints on the part of the researcher. Thus it was very difficult getting

money to go to the internet café, print the work, buy books which can help in the study

etc.

1.8 Organization of the Study

This research report is made up of five chapters. The chapter one covers background to the study,

statement of the problem, purpose of the study or objectives, research questions, significance of

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the study, limitation of the study and the delimitation of the study. The second chapter is mainly

on the review of related literature with respect to theoretical framework of the study and

empirical basis of the study. Chapter three is about methodology which involves research design,

population and sampling, data collection procedure and data analysis. The fourth chapter is much

concerned with the results of the study which involves pre-intervention results, post-intervention

results and discussion of post-intervention results. The fifth and final chapter deals with the

summary, conclusions and recommendations.

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 CHAPTER TWO

LITERATURE REVIEW

2.0 Introduction

The purpose of the study is to use demonstration method to improve students’ performance in

balancing account of Three Column Cash Book in Financial Accounting at the Oyoko Methodist

senior high school. This chapter aims at reviewing materials which are available in magazines,

articles, handouts by lecturers, books, long essay, other research work and what others have said

in articles, conference papers, and monographs. The review is in two (2) folds namely;

theoretical framework of the study and empirical basis of the study.

The Theoretical Framework of the study reviews on theories and concepts on which the study is

based and was reviewed under the following headings: teaching and learning processes, learning

styles of students, concept of three column cash book, relevance of three column cash book in

the study of financial accounting. The Empirical basis of the study also reviews the previous

studies and past research reports that relate to the study. It was reviewed under the following

headings: causes of poor performance of students, demonstration method of teaching and

intervention(s) to help improve students’ performance.

2.1 Teaching and Learning Process

Teaching and Learning are opposite side of the same coin, a lesson is not taught until it has been

learned. Amissah and Tagoe (2009) explains that teaching is guiding learners through planned

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activities so that they may acquire rich and most appropriate learning styles possible from their

experiences. They explained that a teacher is a guides rather than a task master, that is, he guides

the learner to the full realization of the development of his/her potentials. They further stated that

in guiding, the teacher must realize that learning is basically the function of the learner. The

teacher must prove and guide the learners’ development in the right direction through the

provision of rich stimulating and challenging teaching techniques.

Learning has been defined as relatively permanent change in behavior or behavioral potentiality

as a result of the learner’s experience and interaction with the world (Driscoll, 2005). Heinich,

Molenda, Russell, & Smaldino, (2002) defines learning as the development of new knowledge, new

skills and new attitudes as individuals interact with the information and the environments.

Experts Column Element of teaching and learning process by Varron March 21, 2011 states

“Teaching and Learning involves the process of transferring knowledge from the one who is

giving to the one who is receiving. Teaching process cannot be performed if there is one element

that is mission among the three of the teaching and learning element”.

According to Varron (2011) there is what we called as element of teaching and learning process.

These elements are necessary to be able to make teaching and learning possible. Without one of

these elements, there could be no real teaching or learning process that will exist. It is so

important that these elements be present in the process of teaching, in consideration, they all play

an important role in the system. The elements of teaching and learning process are the teacher,

the learner and the good environment. It is being considered that learning occurs when there is

established relationship among these three elements. The teaching as well as the learning activity

depends upon how they interact within a good/conducive environment. The teacher is considered

as the element that has the main role in the teaching-learning process. The teacher is considered

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as the so-called prime mover of the educational processes, thus he/she directs the flow of the

process. The teacher is the one that facilitates the whole process of learning. He/she directs its

flow and serves as main control of the teaching learning process. The learner is considered as the

key participant in the teaching and learning process. They are considered as the primary subject

or the main reason why the process is implemented. The knowledge that is acquired by the

learner will decide if the teaching and learning objectives are achieved. Learners vary from one

another in the aspect of learning. There are those learners that learn fast while there are those

learners that learn in average or slower rate.

The favorable environment participates in the teaching and learning process by providing a place

where there is a smooth flow of communication, avoiding some common barriers between the

teacher and learner. The presence of good environment is so much important in the teaching and

learning process. The good environment provides a smooth flow of communication between the

learner and the teacher, thus it facilitates a well-executed teaching and learning process. A good

environment is necessarily for learning and this is the more reason why we should make sure that

we have this kind of environment as well as the teacher and the learner. With the three element

of teaching and learning process explained above, a successful learning would always be reaped

when critically considered in the teaching and learning process.

2.2 Learning Styles of Students

Asilevi and Taylor (2005) have identified three study styles that learners use from basic to the

tertiary level. These are; structured form or time table learning (formal setting), the individual

studies/learning (informal setting) and studying in groups (informal setting). With structured

form, the learner has no control over its organization and delivery. The effectiveness and success

of learning depends largely on the art and skills the teacher adapts. With individual

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studies/learning, the student initiates an individual activity for effective learning. And studying in

groups is being managed at the convenience of the learner. Most accounting teachers do not

adapt the right technique in teaching making students to lose interest in the subject which affects

their performance in accounting.

2.3 The Concept of Three Column Cash Book

In the field of cash book, many learned personalities and organizations have propounded

verifiable theories and definition which provide a solid foundation and road map in the

preparation of three column cash book. Grewal (2014) defines three column cash Book as a cash

book which contains bank column along with cash and discount columns. According to him, a

firm normally keeps the bulk of its funds at a Bank, deposits money and withdraws at will if it is

a current account. Sometimes payments into and out of the bank will be more numerous than

strict cash transactions, therefore, it is very convenient if in the cash book on each side another

column is added to record moneys deposited at bank and payments out of the bank. Wood and

Sangster (2005) assert that the three column cash book is like the two column cash book. But

with the three column cash book, an extra column is added on each side of the cash book in

which the amounts of discounts are entered. Discount received are entered in the discount

column on the credit side of the cash book and Discount allowed in the discount column on the

debit side of the cash book.

Oduro (2011) also defines three column cash book as one which is similar to two column cash

book but contains discount, cash and bank column. According to him, the only addition is

discount and the three column cash book is used when there is cash discount in the transaction.

Joshi (2010) also defines three column cash book or treble column cash book as one in which

there are three columns on each side - debit and credit side. One is used to record cash

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transactions, the second is used to record bank transactions and third is used to record discount

received and paid. To him, when a trader keeps a bank account it becomes necessary to record

the amounts deposited into bank and withdrawals from it. For this purpose one additional column

is added on each side of the cash book. One of the main advantages of a three column cash book

he asserted was that it is very helpful to businessmen, since it reveals the cash and bank deposits

at a glance. The above authors reviewed states that the standard format used in the preparation

three column cash bank is shown as below:

In the Books of (Company Name)

Three Column Cash Book

Dr Receipts Payments Cr

Date Particulars Discount Cash Bank Date Particulars Discount Cash Bank

GHS GHS GHS GHS GHS GHS

2.3.1 Writing a Three column Cash Book

According to Joshi (2010), the steps used in writing a three column cash book are: opening

Balance: Put the opening balance (if any) on cash in hand and cash at bank on the debit side in

the cash book and bank columns. If the opening balance is credit balance (overdraft) then it will

be put in the credit side of the cash book in the bank column. Cheque/Check or Cash. Received:

If a cheque is received from any person and is paid into the bank on the same date it will appear

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on the debit side of the cash book as "To a Person". The amount will be shown in the bank

column. If the cheque received is not deposited into the bank on the same date then the amount

will appear in the cash column. Cash received will be recorded in the usual manner in the cash

column. Payment By Cheque/Check or Cash: When we make payment by cheque, this will

appear on the credit side "By a person" and the amount in the bank column. If the payment is

made in cash it will be recorded in usual manner in the cash column.

Contra Entries: If an amount is entered on the debit side of the cash book, and the exact amount

is again entered on the credit side of the same account, it is called "contra entry". Similarly an

amount entered on the credit side of an account also may have a contra entry on the debit side of

the same account. Contra entries are passed when: cash is deposited into bank by office: It is

payment from cash and receipt in bank. Therefore, enter on credit side, cash column "By Bank"

and on debit side bank column "To Cash". The reason for making two entries is to comply with

the principle of double entry which in such transactions is completed and therefore, no posting of

these items is necessary. Such entries are marked in the cash book with the letter "C" in the folio

column, cheque is drawn for office use: It is payment by bank and receipt in cash. Therefore,

enter on the debit side, cash column "To Bank" and on credit side, bank column "By Cash" and

Bank Charges and Bank Interest Allowed: Bank charges appear on the credit side, bank column

"Bank Charges." Bank interest allowed appears on the debit side, bank column "To Interest".

2.3.2 Posting of items in the Three Column Cash Book to Ledger

The method of posting three column cash book into the ledger is as follows: the opening balance

of cash in hand and cash at bank are not posted, Contra Entries marked with "C" are not posted,

all other items on the debit side will be posted to the credit of respective accounts in the ledger

and all other items on the credit side will be posted to the debit of the respective accounts and as

12
regards discounts the total of the discount allowed will be posted to the debit of the discount

account in the ledger and total of the discount received to the credit side of the discount account.

2.3.3 Balancing of the Three Column Cash Book

According Joshi (2010) in balancing three column cash book, the discount columns are totaled

but not balanced. The cash columns are balanced exactly in the same manner as indicated for the

simple cash book. The process is similar for balancing the bank columns also. It is possible,

however, that the bank may allow the firm to withdraw more than the amount deposited, that is,

to have an overdraft. In such a case the total of the bank column on the credit side will be bigger

than the one on the debit side. The difference is written on the debit side as “To Bal c/d”. Then

the totals are written on the two sides opposite one another; the balance is then entered on the

credit side as “By Bal b/d”. However the usual case is that payments into the bank will

exceed the withdrawals or payments out of the bank. Then the bank columns are balanced just

like the cash columns.

From the above explanation, the researcher put forward the following as the major stages

involved in balancing account of three column cash book in financial accounting: record

transactions in the accounts, total the debit and credit entries of both cash and bank separately,

total the discount columns, calculate the difference of cash and bank columns between the two

sides, record the balance on the side with the smallest total, enter the totals on the same level and

write the difference just beneath the side with the bigger total.

2.4 Relevance of Three Column Cash Book

Companies deals with large sums of transaction which attract large sums of money. No company

can operate without cash either in the office or at bank. Cash either in the form of fiscal amount

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in the office or in the form of deposits at the bank is a very delicate assets that can easily be

manipulated. For instance, it can easily be pilfered or embezzled. Again no company can ignore

discount either in the form of cash discount or trade discount as far as the company is in

operation. Cash Book is one of the key books in every business organization. Even those small

businesses that do not open most of the accounts in the ledger books but make single entries

recognize the need for cash book. The Cash Book helps to know the amount available for use in

the business, the discounts made to customers and discounts received from suppliers. It shows

the expenses, revenue and discount on cash and cheque transactions accrued to businesses at the

end of a period that helps them to prepare bank reconciliation statement with the closing

balances.

2.5 Causes of Poor Performance of Students’ in Financial Accounting

Accounting classroom has been describe as an environment where memorization of formulas,

figures and facts take place with the promise of future use which never comes with any proper

return. Avoke (2009), as cited in Emmanuel mordey,s blog, stressed on the need for teachers to

adopt more useful imaginative methods of teaching. He said that the 20th century approach styles

of teaching and assessment were different and this should not be impose on the method of

learning in the 21st century students since that results in a situation where students become

disinterested in the learning process. The Chief Examiner report on financial accounting (2005),

clearly attributed the poor performance of accounting to the little knowledge and skills students

had on the basic principles of accounting. They further suggested that double entry principles

need to be stressed and properly taught. According to Wood and Sangster (2005), students find it

very difficult to make correct entries in accounting because they forget that debit and credit have

special accounting meaning.

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Forgetting also causes poor performance of accounting students in accounting. It can be

established that learners forget as a result of the method used in teaching and learning process.

The researcher upon observation found that, the following are some of the causes of low level of

skills in preparing and balancing three column cash book: inability of teachers to select

appropriate teaching style, inadequate use of instructional materials, limited assignments and

exercises, lack of practice on the part of the students, low understanding of the concept of double

entry and high level of student absenteeism.

2.6 Demonstration Method of Teaching

Demonstration involves showing pupils how something is ought to be done. Pretty, (2009) in

Teaching today second edition explains demonstration and practice as a method of teaching

where the teacher performs an instructional activity or a process as pupils observe. The aim of

the demonstration is to provide pupils with a concrete illustration of what they are expected to

do, how best they can do it and how they can tell when they have used the skills or ability

correctly. Demonstrations should be followed by given opportunity to pupils to practice the skill

either individually or in groups. Demonstration allows those with similar motivations regarding

ability to work to share their personal goals related to emotional and development. Allowing

individuals to use knowledge and skills acquired in working is of great importance. It helps

pupils to practice and agree on their activities and task strategies to solve the problem at hand. It

will also help them become aware of their limitations as learners.

Clearly the pupils cherish the opportunity given by this type of learning method, for it allows for

advance study in the pupils. According to Annor, (2005) this method shows how new skill is

performed. Showing how to perform a new skill, the teacher should demonstrate the skill to be

learned while the students observe and practice the skill. He added that in most cases, teacher

15
sometimes teach a student who then conducts it before the class while he/she watches, guide and

comments. Bruce et al (2009) assert that demonstration involves showing by reason or proof

explaining or making clear by use of examples or experiments. He said demonstration often

occurs when students have a hard time connecting theories to actual practice or when students

are unable to understand application of theories. According to him, teachers not only

demonstrate specific learning concepts within the classroom, they can also participate in

demonstration classroom to help improve their own teaching strategies which may or may not be

demonstrated in nature.

Morrison, (2013) defines demonstration as the process of teaching through examples or

experiments or that method of teaching in which teacher uses the images, PowerPoint

presentations, videos and labs for teaching on proof basis to students. He added that a

demonstration may be used to prove facts through combination of visual evidence and associated

reasoning. According to him, this method of teaching is based on the simple, yet sound principle

that we learn by doing because students learn physical or mental skills by actually performing

those skills under supervision. Banahene, (2007), in his Educational Psychology explains that

demonstration is the best method of teaching calculation subjects such as accounting,

mathematics, physics and chemistry. He said demonstrating how to do something, like solving an

accounting and mathematics problem, read, write, think, control and perform physical skills, is a

common teacher behavior in classroom. He added that when demonstrating how to do

something, the teacher needs to call students attention to relevant details of the learning situation

and it should be clear and follow a sequence.

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2.6.1 Phases of Demonstration

Morrison, (2013) in his book Methods of Teaching Accounting identified four phases of

demonstration method of teaching. They are the explanation phase, demonstration phase, student

performance and instructor phases and evaluation stage.

Explanation Phase: explanations must be clear, pertinent to the objectives of the particular

lesson to be presented, and based on the known experience and knowledge of the students. In

teaching a skill, the instructor must convey to the students the precise actions they are to

perform. In teaching calculation subject like accounting the instructor must demonstrate the

lesson in sequence using visual evidence to catch the understanding level of the students. Before

leaving this phase, the instructor should encourage students to ask questions about any step of the

procedure that they do not understand.

Demonstration Phase: the instructor must show students the actions and procedures necessary to

perform a skill. As little extraneous activity as possible should be included in the demonstration

if students are to clearly understand that the instructor is accurately on the right direction

explaining previously actions performed. If, due to some unanticipated circumstances the

demonstration does not closely conform to the explanation, this deviation should be immediately

acknowledged and explained. Student Performance and Instructor Supervision Phases: Because

these two phases which involve separate actions performed concurrently, they are discussed

under a single heading. The first of these phases is the student’s performance on the physical or

mental skills that have been explained and demonstrated. The second activity is the instructor’s

supervision. Students’ performance requires students to act and do by practicing the

understanding gained from the demonstration through class exercises and assignments. The

instructor must, therefore, allot enough time for meaningful student activity. Through practicing,

17
students learn to follow correct procedures and to reach established standards. It is important that

students be given an opportunity to perform the skills as soon as possible after a demonstration.

In flight training, the instructor may allow the student to follow along on the controls during the

demonstration of a maneuver. Immediately thereafter, the instructor should have the attempt to

perform the maneuver, coaching as necessary.

Evaluation Phase: In this phase, the instructor judges student performance. The student displays

whatever competence has been attained, and the instructor discovers just how well the skill has

been learned. To test each student’s ability to perform, the instructor requires students to work

independently throughout thus phase and makes some comment as to how each performed the

skill relative to the way it was taught. From this measurement of student achievement, the

instructor determines the effectiveness of the instruction.

2.6.2 Significance of the Demonstration Method of Teaching

Sarfo, (2007) in his book Educational Technology, asserted the following as some of the

significance of the demonstration method of teaching: the teacher or medium executing the

demonstration gives the students a model to imitate, it allows for immediate knowledge of results

and correction of errors, demonstration emphasizes learning by observation and doing, there is

always the use of both sight and touch and the method permits firsthand experience in the skill

being exhibited.

Morrison, (2013) asserts that the following are the significance the demonstration method of

teaching: this method serves as a model laboratory instruction, it makes the pupil familiar with

nature and use of the teaching and learning materials, experiment requiring special skills will

merely be shown by the teacher. In this method no time is wasted, teacher’s time is properly

18
utilized in watching the students doing the experiment, and it also gives students’ excellent

example to follow.

2.7 Interventions to help Improve Students’ Performance

Cambridge Advance Learners’ Dictionary, (2008) explains intervention as “to become involved

in a situation in order to try to stop a fight, argument, problem, etc.” Intervention teaching can

therefore be described as a plan designed to assist students in order to achieve expected

competences in core academic skills such as skills and numeracy. The researcher used the

following designed plans to assist students improve performance in preparing and balancing the

three column cash book.

2.7.1 Regular Exercises

Brookfield, (2005) points out that the single greatest cause of resistance to learning is possibly

feared for the unknown and topics in financial accounting are considered to be by some business

students. Class time can be used for essential skills through class exercises. For example, in

mathematics related subject like financial accounting, after minutes of instruction on a particular

land of problem, students are required to work examples for some minutes. According to Him,

this technique force students to try and apply the concepts that has just been taught and usually

produce questions that they did not think to ask during the teaching session and also provide a

powerful antidote to tiredness and depression.

Reihman (2005) believes that frequent exercises and their result prove the achievement of the

course objectives. The stimulus response bond increases by repetition but weakens by disuse or

failure to exercise. According to him, with the use of regular class exercise, students will have

the opportunity to practice questions on regular basis, it would make the preparation of accounts

19
appears less difficult and give students the opportunity to be cognitively active. In conclusion,

the researcher suggested that students gain confidence in their ability when they actually express

success at a challenging task. Class exercise is unique experience for the students as it will help

students to independently answer questions. Completion of a given class exercise is in itself

achievement to encourage deep learning and increase understanding of students.

2.7.2 Homework/Assignment

According to Oxford Advance Learners’ Dictionary, homework/assignment is defined as “a task

or piece of work that is given to do, usually as part of their job or studies”

Archer, (2011) concluded that homework is an open-book examination which is similar to

traditional exams but with the major difference that students are allowed to take with them

sources of reference materials. Homework is an important instructional tool used by teachers and

it is also one of the sacred cows of education. He provides the following as positive effects of

homework; firstly, homework puts less stress on memories, remembering facts and figures and

other information. Again, homework helps slower writer, that is, excessive pressure is taken

away from such students at writing down their answers. Finally, homework helps measurement

of retrieval skills. They allow questions which measure how well students can use and apply

information and how well they can find their way round the contents of books and even

databases.

2.7.3 Teaching and Learning Materials

Morrison (2013) indicates that teaching and learning materials are materials that both the teacher

and the students use to facilitate teaching and learning. According to him, the material must be

purposeful and meaning to help both the teacher and the learner. He added that the instructional

20
materials should have the following characteristics; the instructional material should be cheap,

the material should be improved, the material should be portable, the material should be up to

date and the instructional material should be able to motivate the learners. Teaching and

Learning Materials otherwise known as instructional materials according to Sarfo (2007) are

printed or other media intended to convey event of instruction by the teacher to the learner to

facilitate teaching and learning. He added the usage of these instructional materials cannot be

over looked on the teacher and learner process to achieve learning objectives due to the various

roles that they play. In conclusion, the roles that instructional materials play in the teaching and

learning process include; they support teaching and learning, they help learners to achieve

instructional objectives, they help in meeting the individual needs of learners, they encourage

appropriate practice, they provide learners with the opportunity to identify relationships that they

may not be easily discovered when presented in written form and they attract attention and

focuses students learning. It helps the teacher to change the pace within the classroom.

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 CHAPTER THREE

METHODOLODY

3.0 Introduction

The purpose of the study is to use demonstration method to improve students’ performance in

balancing Three Column Cash Book in Financial Accounting at the Mankessim senior high

technical school. This chapter covers the methods used by the researcher to gather data on the

topic under study. It deals with the research design, population, sample and sampling technique,

data collection instruments, data collection procedure, intervention design and implementation

and the data analysis. It forms the basis of actions that were taken to correct the problem under

study.

3.1 Research Design

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). A

research design is a plan or blue print which specifies how data to a given problem should be

collected and analyzed on a given population. As the study is a school-based research, it entails

identification and investigations of a classroom problem and the necessary action and strategies

put in place to change or improve upon the situation. Action research was used because the

purpose is to identify and address a specific problem in the classroom setting. With classroom

action research, the researcher collects and interprets data to understand an aspect of teaching

22
that interest or concern him/her. The research was carried out among the accounting students of

Mankessim senior high technical school where the researcher did his internship. The researcher

examined the students through evaluative questions during teaching and learning process and

found that students have difficult in preparing and balancing account. In attempt to make the

objective of this research work realistic and achieve its purpose, class test, class exercises, class

assignments and interview were used. The above mentioned instruments were used by the

researcher through personal observation and questionnaires with students and teachers. These

approaches were used because they are the most appropriate statistical tools for finding

information for sampled population.

3.2 Population of the Study

Polit and Beck (2004) define a population as the entire aggregation of cases that meet a

designated set of criteria. The target population is the aggregate of cases about which the

researcher would like to make generalizations (Polit & Beck 2004). The population of the

research study is the number of participants or respondents about which the investigation is

made. The population used for this study is made up of accounting students of Mankessim senior

high technical school numbering (325) as well as accounting tutors numbering (2) at the school.

The population was chosen with the reason being that the students were the very ones taught by

the researcher.

3.3 Sample and Sampling Technique

The sample size is the set of element that makes up the population. The research has all the

accounting students of Mankessim senior high technical school as his sample size. Using the

cluster sampling technique, SHS 2B2 students with a population of (58) was selected at random.

23
This sampling technique was used due to easy access to the class, since getting students together

from different classes was extremely difficult and also the differences in the timetable of the

various classes.

3.4 Data Collection Instruments

Polit and Beck (2004) define data collection as the gathering of information needed to address a

research problem. The research instruments refer to the tools used in collecting data for the

study. The success of a research work depends much on how accurately information is obtained

by means of using the most effective instrument. Basing on the nature of the study, the

researcher found is most appropriate to use questionnaires, interviews, observation and test

documents so as to obtain information in different view point. They were used to assess progress

of the students as interventions were implemented and also assess outcome of the research.

3.4.1 Questionnaires

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. Is a

printed form containing a list of organized questions presented to respondents to which they

provide responses. Close ended questions questionnaires were used in order to restrict the

correspondents. The questionnaires were administered by the researcher personally to the

respondents who were guided to complete the questions within 10 – 15 minutes in one of the

accounting periods. The questionnaires were in two sections for both students and teachers, that

is, section A and B. Section A contain information about the background of the respondents’

24
whiles section B contains information about the study. The questionnaire is made up of 16

questions with 4 in section A and 12 in section B for students. The questionnaire for teachers is

made up of 9 questions with three in section A and 6 in section B. The reasons for using

questionnaires include; it reduces respondents bias, it enables respondents to answer questions on

an issue without any interference, it is convenient to respondents since they can be completed at

the respondent’s convenient time, since the same questionnaires were answered by respondents,

variations of questions were eliminated, it solves the problem of no contact and the

questionnaires will offer respondents assurance of anonymity.

3.4.2 Interview

According to Marshall & Rossman, (1999), interview is a face-to-face meeting between an

interviewer and interviewee in an attempt to collect data for descriptive studies, action research,

and evaluation and correlation studies. He affirms that with proper construction of interview

schedule and correct procedures adopted; and interview can be an effective data collection

technique for any study. The researcher granted the interviews specifically on the Accounting

tutors, using semi structured form of interview which raises questions but allows the respondent

to have some natural conservation about an event. The researcher contacted the respondents

individually during their free periods in the staff common room of the school. The interview

contains 6 items. The reasons for using interview as a research instrument include: it solves the

problem of misunderstanding of questions. That is, where respondent did not understand any

question, the interview will be used as an opportunity to explain questions into details, the

researcher will exercise great care in the construction of questionnaires and the interview

schedules for the collection of data. They will be very simple and straightforward, the language

will be well understood by the respondents and the friendly atmosphere together with the good

25
interaction between the researcher and the respondents during the interview will motivate

respondents to provide reliably information.

3.4.3 Observation

It refers to specifically and systematic collection of information of students in their natural

environment. The observation approach was used purposely to examine students’ performance in

classroom in terms of class exercises, class test, class assignments and their general participation

in the teaching and learning process. An observation check list was used to record students’ score

for analysis. The class exercises, class test and class assignments were used by the researcher

during the intervention design stage to identify the problems of the students in the subject area. It

was also used during the implementation stage to assess students’ progress in accounting. The

researcher used observation as a research instrument for the following reasons: data collected is

very accurate in nature and also reliable, with observation, one can identify a problem by making

an in depth analysis of the problem, problem of depending on respondents is decreased, helps in

understanding the verbal response more effectively and it is less demanding in nature, which

makes it less bias in working abilities.

3.4.4 Test

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 they stated that a test is a set of stimuli presented on the basis of which a numerical score

can be assigned. The score is an indicator of the extent to which the examinee possesses the

characteristics being measured. In short a test an instrument devised and used to determine

quantitatively academic changes in individuals or learners. Having implemented the intervention

26
design, it becomes expedient to conduct a test to assess improvements in the performance of the

students on the topic. This was to assess students’ whether they have improved their skill in

relation to the topic. Test was also chosen as a research instrument for the following reasons: it

helps identify areas of strengths and weaknesses with regard to each student, it helps to know

specific skills and knowledge students have acquired, it determines the effectiveness of a

particular teaching method and it helps measure some personality traits. For example, emotional

control, leadership skills etc.

3.5 Intervention Design and Implementation

Action research is purposely carried out to identify a problem and find a way to solve that

problem within a targeted population. In view of this, after a problem is diagnosed during an

action research, there should be a possible intervention to help reduce the problem if not

completely eliminated. A major feature that makes this action research distinct from traditional

research is the introduction of intervention and its implementation within the study process. This

means that the research is concerned not only with identifying the problem but in solving it in a

particular context. The major problem that called for intervention was low level of skills of

accounting students in preparing and balancing accounts of three column cash book. Information

gathered indicated that, most students find it difficult in preparing and balancing account of the

three column cash book.

3.5.1 Pre-Intervention

Pre intervention simply refers to the stage where the action taken to control the identified

problem was planned and developed accordingly. Here, the data collected on the problem and

other related issues were analyzed. The problem of low academic performance of most students

27
through inspection of students exercise and assignments, examination of class test was revealed

as a result of students’ failure to practice what they have been taught, high level of absenteeism,

inadequate use of instructional material, and low understanding of the concept of double entry.

From the above problems which contributed to the students’ poor performance in balancing the

three column cash book, the researcher was poised to design the necessary intervention. These

measures were designed to help address the problem: giving a lot of exercises, assignments and

class test mainly on three column cash book, making use of instructional materials during

teaching to enhance students understanding on the topic and using demonstration method of

teaching to make the lesson practical and involving to students.

3.5.2 Implementation

At this stage of the intervention, the researcher executed the demonstration method in the

teaching and learning process to help students’ improve their performance in preparing and

balancing of three column cash book, thus, items which are debited and credited to the three

column cash book. Most of the students in class were told the previous day to read on three

column cash book as they will have the chance to observe how cash receipts and cheque

payments are treated in the books. Students’ took part in the demonstration fully and was

encouraging and questions were fairly distributed. Students were given the chance to have a feel

of the instructional materials such as cheques, payment vouchers, cash book which were brought

to class. The researcher explained to students how these objects are used in organization and its

importance. The students were given exercises and after that, it was marked and the weaknesses

of the students were pointed out for corrections. The researcher through demonstration method

explained to students how the three column cash book is prepared and balanced. This will give

28
the students clear understanding of the topic and also help students to know how to solve

questions on three column cash book.

3.5.3 Post-Intervention

Before the intervention, about 42 students of the total number of students representing 90.7% had

problem with the understanding, preparing and balancing of three column cash book. After the

intervention, the performance of about 37 of the students representing 88% who had problem

improved remarkably. The observation instrument stated in the methodology was used to obtain

the outcome of the intervention. The following were some of the outcome; students

understanding of the topic increased based on the practical approach used including the

demonstration method, comparatively their class test and mid-term exams performances were far

better than before.

3.6 Data Collection Procedure

A class exercise was administered to the students after teaching students how to prepare and

balance three column cash book. A common problem that came to light was that most of the

students had difficulties in balancing three column cash book as evidenced by their responses.

Realizing this, the researcher designed some questionnaires to the students to find out their views

and difficulties they encountered in preparing and balancing three column cash book. All views

expressed by the respondents were written down and analyzed at the end. The accounting tutors

were also interviewed. The researcher adopted semi structured interview. The responses were

written down for further analysis. Students were observed in the classroom when lessons were

ongoing to find out their response to the teacher’s method of teaching and how they conduct

themselves during instructional delivery, this was also recorded. Students’ exercise books and

29
other academic records were also analysed to find clues to the challenges they were facing in

preparing and balancing three column cash book.

3.7 Data Analysis

Data analysis refers to the process by which the researcher determines whether data collected

support a claim or not. The data collected by the researcher from the students using the

questionnaires and observation respectively was presently quantitatively on tables in percentages

since the data collected was expressed numerically. On the other hand, the data collected from

the accounting tutors through interviews was presented qualitatively in statement and sentence

form. The overall data collected was edited and inspected for an objective analysis. This

technique was selected to ensure easy interpretation and to enhance better understanding.

30
 CHAPTER FOUR

RESULTS OF THE STUDY

4.0 Introduction

The purpose of the study is to use demonstration method to improve students’ performance in

balancing account of Three Column Cash Book in Financial Accounting. This chapter shows the

research data collected, through personal observation, interviews and questionnaires

administered to the respondents in the school as presented and analyzed. It also deals with

responses given by respondents, their description, analysis and inferences made to establish

relationship between them. The findings obtained from the research data collected are shown in

relation to the questions in chapter one. Quantitative and descriptive statistics are employed by

the researcher in making of the analysis. Presentations and analysis of data is sub-divided; giving

students a lot of exercises, class test and assignment, using demonstration to help students

understand concept as well as using real objects (teaching and learning materials) to help

students understand the topic.

4.1 Demographic Characteristics

The age distribution and gender of students influence the understanding and attitude of students,

the researcher therefore obtained age and gender of students in order to know how to deal with

each of them.

31
Table 4.1.1 Age of Students

Age Number of Respondents Percentage (%)

14 – 16 8 12.8
17 – 19 40 70
20 – 22 10 17.2
Total 58 100

Source: Researcher’s Field Survey 2016

Table 4.1.1 Shows that most of the students fall within the age of 17 and 19 years. The age

distribution above should be considered a critical success factor when one wants to institute

measures to improve the performance of students in learning.

Table 4.1.2 Gender of Students

Sex Number of Respondents Percentage (%)

Female 18 31

Male 40 69

Total 58 100

Source: Researcher’s Field Survey 2016

Table 4.1.2 indicates that, out of fifty eight (58) respondents, eighteen (18) students representing

31% were females while forty (40) students representing 69% were males. It can be seen from

32
table 4.2.1 that, the male students are more than the females. The gender differences must be

taken into consideration when one wants to institute measures to improve the performance of

students in learning.

4.2 Giving Students a lot of Exercises, Class Test and Assignment

It was observed that students were not given a lot of exercises, class test and assignment by their

accounting tutors and as such students were always free. The students were asked if they were

given a lot of exercises, class test and assignment by their accounting teachers. The responses are

shown below:

Table 4.2.1 Giving Students a lot of Exercises, Assignment and Class Test

Responses Frequencies Percentages (%)

Yes 15 26

No 43 74

Total 58 100

Source: Author’s field survey, 2016

From Table 4.2.1, fifteen respondents representing 26 percent said YES to whether they were

given a lot of exercises, assignment and class test by their previous accounting teachers’ whiles

forty three respondents representing 74 percent said NO. This shows that students were not given

a lot of exercises, assignment and class test to do and as such find it difficult to understand the

topic three column cash book. The conclusion shown here is that prior to the intervention,

students’ have not been given a lot of exercises, assignment and tests. Again, respondents were

asked by the researcher to rate the regularity that attended the giving of exercises, assignment

and class tests. Their ratings are shown below:

33
Table 4.2.2: Ratings of Class Exercises, Assignments and Class Tests

Rating Scale Frequencies Percentages (%)

Distinction 15 26

Credit 8 13.7

Pass 7 12

Fail 28 48.3

Total 58 100

Source: Author’s field survey, 2016

From the table, it can deduced that giving of regular class exercises, assignments and class tests

had not been a constant practice of their previous accounting teachers. Ideally, there is the need

to engage students through giving of regular exercises, assignments and class test since it helps

engage them practically. Another question was put to respondents by the researcher to rate if

they practice what has been taught in class at their leisure hours when no assignment or exercises

is given. The responses are shown below:

Table 4.2.3: Frequency at which Students practice Lesson taught at leisure hours

Rating Scale Frequencies Percentages (%)

Yes 16 28

No 42 72

Total 58 100

Source: Author’s field survey, 2016

34
From table 4.2.3, it can be seen that 16 respondents said YES to practice of taught lesson at

leisure hours whiles 42 respondents said NO to practice of lesson taught at leisure hours. This is

evidenced in the causes of poor performance of students’ in preparing and balancing three

column cash book.

Again, respondents were asked how regular exercises, assignments and class test helped them in

understanding the topic after the day’s lesson. Following this question, the responses of students

was that; it helped them to practice more and stay focused, eventually preparing them adequately

for examination and it actually enlightens their understanding on the topic as and when more

questions are solved. From the above reasons, it is evident that if there is consistency in the

giving of class exercises, assignments and class tests, it helps students to practice more in order

to improve their understanding of the topic. A lot of exercises and class test were given and

students’ participation was rated. These were the students’ response to the exercises and class

test given them by the researcher.

Table 4.2.4: Shows Students’ Participation in Class Exercises and Class test

Exercises/ Students Students who did Students in Percentages (%)

Class Test Who Take part Class
participated
Exercise 1 53 5 58 91.4

Exercise 2 56 2 58 96.6

Class Test 55 3 58 95

Source: Author’s field survey, 2016

From the table above, the number of students who were supposed to be in class is 17. During the

first exercise, 53 students representing 91.4% took part while 56 students’ representing 96.6%

and 14 students representing 95% took part in the exercise 2 and class test respectively.

35
However, the higher the percentage of the participation, the number of students who did not take

part in class exercises and class test were below expectation. With this, the researcher gave a lot

assignments and test to students and their participation was encouraging.

Taking the views of teachers responses on whether they make use of regular exercises,

assignments and class test in order to engage their students to practice showed the following

results; two teachers representing 100% said they engage students with exercises, assignment

and class test more times to help them. This tells us that the teachers are in support of the fact

that regular giving of exercises, assignments and tests is the best way of engaging the students to

practice what has been taught. After a close look at the implementation of regular exercises,

assignments and class tests, this was what the researcher can say about students’ performance

when all exercises, assignments and class test were marked and graded.

Table 4.2.5: Grading Students’ Performance

Rating Scale Frequencies Percentages (%)

Above Average 48 82.8

Average 8 13.8

Below Average 2 3.4

Total 58 100

Source: Author’s field survey, 2016

From table 4.2.5, it is clear that 82.2% of students are Above Average, 13.8% of the students are

on Average and 3.4% of the students are Below Average. This is evident that students’

performance has improved with the giving of regular exercises, assignments and class test.

36
4.3 Using Real Objects to help Students Understand the Topic

Demonstration method of teaching enables the researcher to display objects in the class to help

him teach a particular concept. With the demonstration, students have the opportunity to observe

the cheque book, sample of cash book, receipt book and bank reconciliation statement. The

researcher observes that students’ have not seen all the items before. Respondents were asked if

they have seen such real objects before and their responses are tabulated below;

Table 4.3.1: Students Observation of Real Objects

Rating Scale Frequencies Percentages (%)

Always 0 0

Sometimes 10 17.2

Not at all 48 82.8

Total 58 100

Source: Author’s field survey, 2016

From the table above, it is obvious that most of the students have not seen cheque book, bank

reconciliation, cash book and others before. None of the students said always but 10 students

said that sometimes they set eyes on these objects. This made the researcher to use real objects in

the teaching and learning process of the topic. Respondents were asked whether the real objects

brought to the class has helped them to understand the topic. Their responses are seen below;

37
Table 4.3.2: Bringing Real Objects to the Class

Rating Scale Frequencies Percentages (%)

Agree 50 86.2

Disagree 8 13.8

Total 58 100

Source: Author’s field survey, 2016

From the table 4.2.2, it is clear that the real objects brought to the classroom have helped the

students. 50 respondents representing 86.4% agree that seeing real objects in the class has helped

them to understand the topic better. In addition, most students’ testified that this is their first time

of seeing a real object as such. Three students representing 13.8% however appear to differ in the

above expressed opinion. In conclusion it is clear that real objects help students understand

better. Having taken the views of students, the teachers’ views were also taken regarding the

bringing of real objects to the classroom to help students have a feel of them. This was their

response; all (100%) teachers said Yes indicating that they agree to the bringing of real objects to

the classroom. This shows that teachers are in support of the bringing of real objects to the

classroom. The conclusion is obvious that the use of real objects (teaching and learning

materials) in the classroom is effective ways of helping students understand certain topics.

Table 43.3. Appropriate Method of Teaching and Learning

Students were asked which method of teaching do they think is appropriate for teaching three

column cash book. Their responses are shown below;

38
 Method Frequencies Percentages (%)

Lecture 0 0

Demonstration 45 77.6

Discussion 11 18.9

Others 4 3.5

Total 58 100

Source: Author’s field survey, 2016

From table 4.3, it is evident that none of the students representing 0% chose the lecture method,

45 students representing 77.6% chose demonstration, 11 students representing 18.9% chose

discussion method whiles 4 students representing 3.5% disagreed with the forms of teaching

methods stated above. From the above response, it was concluded that students prefer the

demonstration method of teaching to the other forms of teaching methods as a way of teaching

and learning three column cash book. This indicates that making a lesson practical to students

makes them understand concepts. Teachers on the other hand responses were taken and they

were with the view that demonstration and discussion method could be used in teaching three

column cash book with the reason that it will help students understand the concept simple and

easy.

4.4 Results of Interview with teachers

Two (2) teachers in the business department were interviewed and a summary of their responses

is shown below;

On the assistance given to weaker students, all the two (2) teachers interviewed responded that,

weaker students in the class are more times grouped with the good ones during lessons

depending on the topic being taught and the method adopted in teaching that particular lesson.
39
They also said weaker students are given adequate time during lesson delivery to enhance their

understanding and also the teaching aids provided are used to explain the topic into details. This

reflects on their performances. Also, on students’ involvement during teaching and learning,

teachers responded that, they usually involve students in lesson delivery through questioning

skills on the subject matter which makes students provide category of answers making the lesson

interesting. They also said they involve students by giving immediate feedback to students’

questions. Again, through discussion, role play and demonstration method of teaching, they

involve students in lesson which helps the students to understand the concepts being taught.

Furthermore, on the issue of benefits accrued to students’ for being involved in a lesson, teachers

responded that, students’ get better understanding of the topic and are able to relate the topic

taught to real life issues when they are involved. They also said involving students’ arose the

interest of other students who are reluctant in class to participate in the lesson. Finally, on the

issue of whether teachers give exercises and assignment after a lesson, both teachers responded

that they do give exercises and assignment to students after a lesson with the reason that giving

exercises and assignments and marking them help the teacher to identify the weaknesses of

students’ as well as strengths and build upon to enhance their performance. They also said it

prepares the students’ and helps them understand the topic.

40
 CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATION

5.0 Introduction

The purpose of the study was to use demonstration method of teaching to improve the

performance students’ in preparing and balancing three column cash book. This chapter covers

the researcher’s summary of the study, recommendation, conclusion of the findings of the study

and possible suggestions for further studies.

5.1 Summary of Findings

The purpose of the study was to use demonstration method of teaching to improve the

performance in balancing three column cash book at the Mankessim Senior High Technical

School. The researcher discovered serious issues relating to the implementation of demonstration

method. Data was collected and analyzed through the administration of test, interview,

observation and document analysis. The major challenge confronting the students was their

inability to properly prepare and balance three column cash book accounts and among the

mistakes they committed were, difficulty in identifying which transaction to credited or debited,

difficulty in recording opening balances, difficult to align the totals of the debit and credit sides,

wrong narration and positioning of the closing balances, inaccuracy of the total figures which

affect the balance carried down and brought down.

The researcher identified the effective teaching and learning strategies that can help to find

solutions to the problem at stake. The researcher then adopted a strategy of giving students a lot

of exercises, assignments and class test for students to practice. Moreover, bringing of real

objects to the class helped a lot of students have a feel of them which reflected on their

41
understanding of the topic. Finally, the demonstration method of teaching adopted by the

researcher also helped the students. Implementation strategies put in place yielded results which

was outstanding as those who could not prepare and balance three column cash book accounts

properly can now do it with ease.

5.2 Conclusion

Based on the findings of this research, the researcher believes that actively engaging students in

lesson using effective teaching and learning strategies such giving a lot of exercises, class test

assignments, bringing real objects to class and adopting the right teaching method is the way of

helping students to improve upon their understanding of three column cash book. It also provides

students with practical skills, helps them share ideas and understand topic better.

5.3 Recommendation

Once problems exist, there are ways and means by which it can be reduced, if not completely

eliminated. In an attempt to rectify the unsatisfactory situation discussed in the earlier chapters, it

is now necessary to look at the possible ways for students to improve their performance in the

area of preparing and balancing three column cash book. The researcher therefore recommends

that preparation and balancing off accounts in columnar form should be given equal attention as

the other topics in Financial Accounting.

Tutors should take time to teach balancing off accounts in columnar form very well and help

students to apply the concept in related topics such as departmental accounts and partnership

accounts. In addition, students should be given a lot of exercises, assignments and test in other

related topics in order to engage them with practical skills and prevent them from been idle.

Again, teachers should consider the size of the class and the types of questions given to students.

42
The researcher suggest that questions should be brief and simple to enable the teacher mark and

grade the work on time so as to help identify the weaknesses of students and build upon their

strengths to improve their academic performance and also involve students in their teaching to

make students feel part of the teaching and learning process by the use of questions and answers.

Also, teaching learning should not be limited to the normal classroom setting such as

demonstration and discussion method of teaching. Field trips should be undertaken to expose

students to practical issues of the classroom learning experiences. More so, teachers should make

use of real objects in the classroom for students to observe and ask questions on it.

Besides the fore mentioned, teachers must allow students’ natural curiosity to direct their

learning. They should provide students access to hands-on activities and allow adequate times

and space to use materials that reinforce lessons being studied as this create opportunity for

individual discovery and construction of knowledge to occur. Furthermore, teachers must invite

students’ dialogue about the lessons and units of study. Given the opportunity for inputs, students

generate ideas and set goals that make for much richer activities. Teachers must as a matter of

urgency, incorporate themes, integrated units, group work, individual work and hands-on

learning in order to make students active learners. Finally, teachers should be able to imbibe in

their studies such values as self-confidence, self-pride and to believe in themselves.

5.4 Suggestion for Further Research

The research work covered improving the performance of accounting students’ in preparing and

balancing three column cash book accounts at the Mankessim Senior High Technical School.

The researcher therefore wishes to suggest that similar action research should be carried out on

all classes in the department, district or regions.

43
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Accra: Akonta Publication

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Banahene, O. (2007). Educational Psychology. Kumasi: Wallas Prints

Brookfield, Stephen D. and Stephen P. (2005). Discussion as a way of teaching: Tools and

Techniques for demonstrating classrooms. (2nd ed). San Francisco: Jossey-Bass

Bruce, C.D., Ross, J., Flynn, T. and Mcpherson, R. (2009). Lesson Study and Demonstration

Classrooms: Examining the effects of two models of teaching professional development.

Treat University

Cambridge Advance Learners Dictionary (2008). (4th ed.). Edinburgh Gate: Pearson Longman

Driscoll, M. P. (2005). Psychology of Learning for instruction. (3rd ed). Boston: Pearson Allyn

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Grewal, T.S (2014). Double Entry Book-keeping for Partnership Firms and companies Class-12.

New Delhi: Sultan Chand & sons Pvt Ltd.

Heinich, R., Molenda, M., Russell, J. D., & Smaldino, S. E. (2002). Instructional media and

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Joshi, P. (2010). Cash Book Accounting: Lecture 7 Cash Book 1-3ppt

Morrison, A. (2013). Lecture Notes: Methods of Teaching. (pp 74-77).

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CA: Sage.

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Philadelphia: Lippincott

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Reihman G. (2005). Faculty Education: Two Perspective on the effective use of lecture time.

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process

West African Examination Council (June, 2012). Chief Examiner’s Report. Accra

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Times

46
 APPENDICES

APPENDIX A

UNIVERSITY OF EDUCATION, WINNEBA

COLLEGE OF TECHNOLOGY EDUCATION, KUMASI CAMPUS

DEPARTMENT OF ACCOUNTING EDUCATION

QUESTIONNAIRES FOR STUDENTS OF THE MANKESSIM SENIOR HIGH

TECHNICAL SCHOOL

The questionnaires aim at stating the views of respondents toward improvement of academic

performance. The information you provide will help the researcher to draw convincing and

useful conclusions.

May you please read the questions carefully as indicated by ticking the box against each

statement or questions, the one applicable to you.

SECTION A

BACKGROUND OF THE STUDENT

1. Programme of Study:

2. Age: 14 – 16 17 – 19 20 & Above

47
3. Sex: Male Female

SECTION B

5. Were you given a lot of exercises, assignments and test by your previous accounting tutor?

Yes No

6. How will you rate the regular conducting of exercises, assignments and test that engaged you?

Distinction Credit Pass Fail

7. Do you practice what is taught in class at your leisure hours when no class assignment or

exercise is given? Yes No

8. If No, what might be the cause of not being able to practice what is taught?

………………………………………………………………………………………………………

………………………………………………………………………………………………………

9. If yes, continue from question 10

10. State how the practice has helped you in your studies. ………………………………………..

……………………………………………………………………………………………………..

………………………………………………………………………………………………………

48
11. Have your previous tutor brought real objects (teaching and learning materials) to class

before? Yes No

12. Have you gained anything from seeing the object? Yes No

13. If yes,

What did you gain?

....................................................................................................................................

………………………………………………………………………………………………………

14. Which of the following method of teaching and learning do you think is appropriate for

teaching three column cash book?

Lecture Demonstration Discussion Others

15. Why do you tick the method in (14) above? ……………………..............................................

………………………………………………………………………………………………………

16. How will you rate your performance in the study of three column cash book?

High Normal Low

49
 APPENDIX B

UNIVERSITY OF EDUCATION, WINNEBA

COLLEGE OF TECHNOLOGY EDUCATION, KUMASI CAMPUS

DEPARTMENT OF ACCOUNTING EDUCATION

QUESTIONNAIRES FOR TEACHERS AT THE MANKESSIM SENIOR HIGH

TECHNICAL SCHOOL

The questionnaire aims at soliciting the views of related respondents towards the improvement of

students’ understanding. The information you provide will help the researcher to draw suitable

and positive conclusions. You are assured of absolute confidentiality of your response.

Please answer all questions as accurately as possible.

SECTION A

BACKGROUND OF TEACHER

1. Teaching Subject:

2. Teaching Experience:

50
3. Sex: Male Female

4. Age:

SECTION B

1. Do you give a lot of exercises and assignments in order to engage your students with practical

skills? Yes No

2. Do you involve your students in teaching? Yes No

3. If yes, how …………………………………………………………………………………….

……………………………………………………………………………………………………

4. Do you bring real objects (teaching and learning materials) to class for students to observe?

Yes No

5. If yes, how has that influence your lessons? …………………………………………………….

………………………………………………………………………………………………………

6. Which of the teaching methods below do you prefer for teaching your students?

Lecture Demonstration Discussion Others, state……………

7. Why did you tick the methodology in (6) above? ……………………………………………….

51
………………………………………………………………………………………………………

APPENDIX C

UNIVERSITY OF EDUCATION, WINNEBA

COLLEGE OF TECHNOLOGY EDUCATION, KUMASI

UNSTRUCTURED INTERVIEW SCHEDULE FOR TUTORS IN THE BUSINESS

DEPARTMENT OF MIM SENIOR HIGH SCHOOL

1. How long have you been teaching accounting?

2. What class do you teach?

3. How do you assist weaker students in your class?

4. Do you involve students in class?

5. Do you give a lot of exercises, assignments and test to students after a lesson

6. Which method do you is appropriate in teaching three column cash book and

why?

52
 APPENDIX D

UNIVERSITY OF EDUCATION, WINNEBA

COLLEGE OF TECHNOLOGY EDUCATION, KUMASI CAMPUS

DEPARTMENT OF ACCOUNTING EDUCATION

CLASS EXERCISE FOR STUDENTS OF THE MANKESSIM SENIOR HIGH

TECHNICAL SCHOOL

A three-column cash book for a wine wholesaler is to be written up from the following

details, balanced off, and the relevant discount accounts in the general ledger shown.

20X8

Mar 1 Balances brought forward: Cash GH¢ 620; Bank GH¢ 7,142.

Mar 2 The following paid their accounts by cheque, in each case deducting 5 per cent cash

discounts: G Slick GH¢ 260; P Fish GH¢ 320; T Old GH¢ 420 (all amounts are pre-

discount).

Mar 4 Paid rent by cheque GH¢ 430.

Mar 6 F Black lent us GH¢ 5,000 paying by cheque.

Mar 8 We paid the following accounts by cheque in each case deducting a 21/2 per cent cash

53
 discount: R White GH¢ 720; G Green GH¢ 960; L Flip GH¢ 1,600 (all amounts are pre-

discount).

Mar 10 Paid motor expenses in cash GH¢ 81.

Mar 12 J Pie pays his account of GH¢ 90, by cheque GH¢ 88, deducting GH¢ 2 cash discount.

Mar 15 Paid wages in cash GH¢ 580.

Mar 18 The following paid their accounts by cheque, in each case deducting 5 per cent cash

discount: A Pony GH¢ 540; B Line & Son GH¢ 700; T Owen GH¢ 520 (all amounts are

pre-discount).

Mar 21 Cash withdrawn from the bank GH¢ 400 for business use.

Mar 24 Cash Drawings GH¢ 200.

Mar 25 Paid W Peat his account of GH¢ 160, by cash GH¢ 155, having deducted GH¢ 5 cash

discount.

Mar 29 Bought fixtures paying by cheque GH¢ 720.

Mar 31 Received commission by cheque GH¢ 120.

54
 APPENDIX E

UNIVERSITY OF EDUCATION, WINNEBA

COLLEGE OF TECHNOLOGY EDUCATION, KUMASI CAMPUS

DEPARTMENT OF ACCOUNTING EDUCATION

HOMEWORK FOR STUDENTS OF THE MANKESSIM SENIOR HIGH TECHNICAL

SCHOOL

Enter the following in the three-column cash book of an office supply shop. Balance off

the cash book at the end of the month and show the discount accounts in the general ledger.

20X8

June 1 Balances brought forward: Cash GH¢ 420; Bank GH¢ 4,940.

June 2 The following paid us by cheque, in each case deducting a 5 per cent cash discount:

S Braga GH¢ 820; L Pine GH¢ 320; G Hodd GH¢ 440; M Rae GH¢ 1,040.

June 3 Cash sales paid direct into the bank GH¢ 740.

June 5 Paid rent by cash GH¢ 340.

June 6 We paid the following accounts by cheque, in each case deducting 21/2 per cent cash

discount: M Peters GH¢ 360; G Graham GH¢ 960; F Bell GH¢ 400.

June 8 Withdrew cash from the bank for business use GH¢ 400.

June 10 Cash sales GH¢ 1,260.

55
June 12 B Age paid us their account of GH¢ 280 by cheque less GH¢ 4 cash discount.

June 14 Paid wages by cash GH¢ 540.

June 16 We paid the following accounts by cheque: R Todd GH¢ 310 less cash discount GH¢ 15; F Dury

GH¢ 412 less cash discount GH¢ 12.

June 20 Bought fixtures by cheque GH¢ 4,320.

June 24 Bought lorry paying by cheque GH¢ 14,300.

June 29 Received GH¢ 324 cheque from A Line.

June 30 Cash sales GH¢ 980.

June 30 Bought stationery paying by cash GH¢ 56

56
 APPENDIX F

UNIVERSITY OF EDUCATION, WINNEBA

COLLEGE OF TECHNOLOGY EDUCATION, KUMASI CAMPUS

DEPARTMENT OF ACCOUNTING EDUCATION

CLASS TEST FOR STUDENTS OF THE MANKESSIM SENIOR HIGH TECHNICAL

SCHOOL

On 1 September, V Duckworth, a bar manager and entrepreneur, has the following financial

position relating to her activities as a corporate function organiser:

GH¢

Balance at Bank 1,000

Debtors – M Baldwin 2,500

– A Roberts 900

– G Platt 250

Stock 750

Creditors – Newton and Ridley 4,500

– J Duckworth 125

During September the following events occur:

1. M Baldwin settles his account after taking a cash discount of 20%.

57
2. A Roberts is declared bankrupt and no payments are anticipated in respect of the debt.

3. G Platt pays in full.

4. All creditors are paid. Newton and Ridley had indicated that, because of the speed of payment,

a 10% quick settlement discount may be deducted from the payment.

Required:

(a) Use T-accounts to open a bank account and the accounts for the debtors and creditors at

1 September.

(b) Record the above transactions for September. ‘.

58