Purpose
The purpose of this study was to survey the availability and the extent of utilization of instructional materials in teaching and learning of Fundamentals of Accountancy, Business and Management 2 (FABM 2) in Lemery Colleges (LC) and Lemery Senior High School LEMSEHI). Data were collected through the use of questionnaire. Data collected were analyzed using descriptive statistics. Findings of the study show that meta-cards, chalkboard, columnar, journals, ledgers, bank forms, practice sets were available and utilized in FABM. Students’ attitude towards the use of audio-visual aids was positive. The students supported the use of visual aids in learning FABM 2 as it reduces boredom, it makes lesson more practical and interesting. Non availability of accounting books is the biggest constraints among others that gives set back in the provision and utilization of instructional materials for teaching and learning. Textbooks provided by the Department of Education for students in LEMSEHI were recalled by the teacher due to errors. The finding implies that instructional materials should be supplied to secondary schools for effective teaching and learning of FABM.
Specifically, answers to the following questions will be sought:
1. What types of instructional materials are used in Senior School for teaching and learning Fundamentals of Accounting?
2. Are there adequate instructional materials in Secondary School for teaching and learning Fundamentals of Accounting?
3. What are the problems involved in the provision and utilization of instructional materials in teaching Fundamentals of Accounting?
4. How effective is the use of instructional materials on students' performance in Fundamentals of Accounting?
5. What are the effects of lack of instructional materials on students' performance in Fundamentals Accounting?
Design/Methodology/Approach
The researcher made use of the quantitative and descriptive research method. The study was undertaken during first semester SY 2018-2019 in Grade 12 ABM strand taking up FABM-2. The Stratified Random Sampling Technique was adopted in the selection of the sample. The same covers fifty-four (54) respondents. The questionnaire contains Section 1 which deals with personal information of the respondents while Section 2 is concerned with statement of problem and research questions.
Findings
LEMSEHl has no available books in Fundamentals of Accountancy compared to LC. The LEMSEHI is using Bank forms such a deposit slip, checks, bank statement, Practice Sets. Both schools are utilizing chalkboard/whiteboard, columnars, ledgers, journals and worksheets. These instructional materials are indispensable in their learning.
Research Limitations/Implications
The study covers LC, a private college in Lemery and the LEMSEHl, a public high school during School Year 2018-2019. This study does not attempt to evaluate physical structure, that is, the building and the furniture, since they must have already been present for a school to take off. The instructional materials that are required in this study are those materials/equipment actually needed for teaching and learning Fundamentals of Accounting.
Originality/Value
This study will enable the teachers to tackle some of the problems which are associated with the provisions and utilization of instructional materials. The study would equally be useful to the students as they are the beneficiaries of any improvement in the teachers' method of teachings. Moreover, this study will serve as a research material for students of Accountancy, Business and Management specifically those that are interested in conducting a research for further study.
Keywords: Fundamentals of Accountancy, Business and Management (FABM), Teaching, Learning, Instructional Materials, Practice sets