DOCUMENT ANALYSIS

The comments raised by WAEC chief examiners about accounting following the grading of accounting scripts summarise the quality of implementation of the accounting curriculum. Such comments provided valuable insights into taking appropriate decisions and provide some basis for evaluating the programme quality. Accordingly, data gathered from the WAEC chief examiners of accounting in the WAEC Chief Examiners Report from 2000 to 2010 were analysed and the results presented in this section. The reports gathered and analysed, however, do not include those reports on private examinations organized by WAEC. The results of the analyses have been presented on the basis of students‘ knowledge of the subject matter; presentation of answers, pedagogical flaws and other general concerns.

5.5.1 Depth of Students’ Knowledge in Accounting

In accounting, knowledge precedes presentation. A student‘s ability to grasp, recall and apply what is taught and learnt is perennial to promoting success in the quest of gaining knowledge in the field of accountancy. Issues raised in the WAEC Chief Examiners Report on this matter have been conceptualized under interpretation of concepts, use of relevant accounting principles and accuracy in computations.

5.5.1.1 Interpretation of concepts

The examiners noted that the accounting students had some weaknesses which limited their ability to interpret concepts in the subject and how they translated them into calculation. The greatest weakness of candidates was the lack of knowledge of the subject matter. In most cases, candidates exhibited half knowledge. With the exception of a few candidates who were able to complete whole questions correctly, most candidates started well only to fumble mid- way. Students did not understand basic accounting principles and conventions. Some candidates showed lack of knowledge on the ―importance‖ of the accounting concepts. In

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addition, there were few others who could not state the double entry rule for Nominal Account. It was evident from some candidates‘ answers that the ―Golden Rule‖ in Accounting – Debit the Receiver and Credit the Giver- is a generalised rule for Personal and Impersonal Accounts which is incorrect.

Majority of candidates were not able to either identify the various errors or state their effects on the trial balance. The foundation of the students is profoundly weak in this area. The few who were able to identify the errors could not explain fully how each error would or would not affect the trial balance. Most of them gave a general explanation without contextualizing their answers as normally requested. Most candidates could not state the rule of debiting profit and loss account and crediting provision for doubtful debt account. Generally, Candidates could not link the use of business documents such as debit note, credit note petty cash voucher and an invoice to preparation of accounts and keeping of accounting records. Candidates could not explain when a debit note or credit note is used in business transaction.

Interestingly, students were unable to distinguish between a reserve and a provision. Some candidates humorously defined provision as things like sugar, milk, milo and other essential commodities students take to school and explained reserve as what is left from those ―provisions‖ at the end of the term. They attended to the questions from the common uses of the terminologies instead of the technical connotations implied.

5.5.1.2 Use of relevant accounting principles

Most of the candidates were able to use the relevant accounting principles to deal with practical problems with a few of them finding it difficult to apply the various percentages of discounts to amounts payable. Others also wasted their time calculating the discounts for the other volumes of items purchased which were not required. Students were unable to effectively apply relevant accounting principles and standards in dealing with some data. There were instances where candidates treated closing stock as opening stock. There were problems with adjustment to final accounts. Candidates also found it difficult to apply principles in questions which are not in a traditional style.

5.5.1.3 Accuracy in computations

Candidates showed complete unfamiliarity with various methods in accounting for business undertakings and transactions. At best, students were able to state formulae but were unable

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to solve the problem from the information given. For instance, candidates‘ knowledge of the reducing balance method was tested and found suspicious. Further, the determination of the opening balance on the provision for depreciation account was a problem. The determination of accumulated depreciation in the sale of non-current assets posed a problem to the candidates. No wonder the preparation of the Asset Disposal account was poorly done. Candidates did not show a thorough understanding of the double entry and the topic ―depreciation‖ itself.

Many candidates could only state the formula for wage rate variance and material usage variance. It was as if many candidates had not covered this subject in sufficient depth. There seemed to be an over reliance on the calculator and this resulted in candidates skipping valuable steps before coming to the answers. Answers should follow a logical sequence but a lot of candidates left out a lot of logical reasoning and went straight to their answers, thus losing valuable marks. There were many signs of inaccuracies and lack of confidence on the part of students. In most cases, candidates started a question, then half way through, abandoned it, start another section or another question abandon that also and then come to continue the earlier abandoned question on another.

Some candidates committed very unpardonable mistake which could have easily been avoided if they had been a little more composed. A typical case is where instead of candidates writing six zeroes (000,000) for a million, some candidates either wrote three zeroes (000) or four zeroes (0000). As a result of lack of composure, some candidates made avoidable mistakes in additions, subtractions, and division. The chief examiners noted that some candidates anxious to the extent that they worked this simple subtraction problem 100- 75 and had answers which were different from 25.

5.5.2 Presentation of Answers

Whilst some chief examiners commended candidates for the presentation of answers and neatness of work yet some others noted that majority of candidates performed poorly because they failed to go beyond stating bullet points even they required to explain the points. Some candidates failed to write figures well during additions and subtractions to arrive at the final answers. There evidences of illogical presentation of material, suggesting lack of confidence of candidates in the material they presented and ill preparation for the examination. A serious

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revelation was made when the chief examiners found and reported that did not know how to close off the petty cash book.

There was significant incidence of poorly presented work. Candidates fail to focus on the specific requirements of the questions instead they simply provide a number of formulae relating to topics. A number of candidates were very weak in the area of presentation skills, with many submitting a list of bullet points without any explanation or comments. Some candidates failed to show workings to support the answers they had, and this caused them to lose marks. Some candidates also failed to write figures in full. This affected them when they had to make additions and subtractions. Logical presentation of relevant ideas was generally lacking. Some candidates lumped their solutions to a number of questions on one page. They did not start a new question on a fresh page.

5.5.3 Pedagogical Flaws

All Chief Examiners were unanimous in reporting that candidates were not adequately prepared for the examination. Teachers should endeavour to cover all topics in the syllabuses to avoid situations where candidates are limited to topics on which they have been given guidance by their teachers. Tutors are advised to take candidates through examination techniques. These should cover rubrics, reading and understanding of the requirements of questions, assembling of points and presentation of material. The issue of poor usage of the English language should be tackled by teachers and policy makers from the basic school level as a long term measure. In the short term, however, school authorities, parents and teachers are advised to encourage prospective candidates to cultivate reading habits for magazines, story books and other educational materials that could enrich their vocabulary in the English language. Lack of understanding of the questions which suggested inadequate tuition and coverage of the syllabus was very paramount. Teachers are advised to painstakingly introduce the students to the subject from the rudiments as they have no previous knowledge of the subject from the Junior Second School level to build upon.

Although accounting is not a language course, poor application of the English language on the part of students is not an excuse. A number of candidates still find it difficult to express themselves in simple straightforward English and this adversely affected their performance. The examiners noted that the issue of poor English language spoken and written by majority of students in secondary schools who eventually become candidates for this examination need

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to be seriously considered by school authorities and policy makers to ensure that a solution is found to the problem since it serves as the medium of communication in all other subjects. Candidates displayed little knowledge of the Bad Debts account. Knowledge of treatment of Bad debts written off and recovered was very poor. The approaches of majority of candidates were poor which suggests that most of the candidates did not know the items that go into the Purchases and Sales Ledger Control Accounts. Accounting teachers were, accordingly, advised to redefine their approaches to teaching the topic.

5.5.3 Other General Concerns

School authorities failed to ensure that the right and recommended textbooks for the examination were available for use by candidates. Parents should be brought in for discussions to assist in this regard. School authorities and teachers are advised to acquire Chief Examiners‘ Reports to serve as guides to candidates in their preparation for examinations. The schools offering the subjects should ensure that the right and recommended textbooks for the examination are available for use by candidates. Some candidates appeared not to be adequately prepared for the examination. Some did not write their index numbers on the answer booklets while others failed to write the number of the question they answered.