EXTENT OF USE OF INSTRUCTIONAL MATERIAL IN TEACHING AND LEARNING OF ACCOUNTING IN JUNIOR SECONDARY SCHOOLS

EXTENT OF USE OF INSTRUCTIONAL MATERIAL IN TEACHING AND LEARNING OF ACCOUNTING IN JUNIOR SECONDARY SCHOOLS
 
CHAPTER ONE
INTRODUCTION
Background to the Study
Teaching at any level requires that the students be exposed to some form of simulation. Adekunle (2008) in Dr. (Mrs.) E. O. Okobia (2011) noted that teaching resources means anything that can assist the teacher in promoting teaching and learning. When the students are given the chance to learn through more senses than one, they can learn faster and easier.
According to Nwafor. C.E. and Eze, S.O (2014) instructional materials refer to materials that are used to facilitate teaching and learning. It enables the teacher communicate ideas or concepts with ease as they appeal to many senses at a time. The learner can see, touch, smell or taste thereby making learning more meaningful. This agrees with the Chinese proverb that state: I hear, I forget, I see, I remember, and I do, I understand.
The use of instructional materials provides the teacher with interesting and compelling platforms for conveying information since they motivate learners to learn more. Furthermore the teacher is assisted in overcoming physical difficulties that could have hindered his effective presentation of a given topic.
Larson (2001) quoted Lane (1994) who noted that the use of electronically mediated instruction to duplicate the traditional face to face classroom has resulted in a shift from teacher- to student-centred classes. In this situation the responsibility for learning is shifted to the students. The teacher facilitates the learning by acting as a coach, resource guide and companion in learning. The use of instructional materials does not only encourage teachers and students to work collaboratively but also results in more cooperative learning activities among the students. Ikerionwu (2000) refers to instructional materials as objects or devices which help the teacher to make learning meaningful to the learners. Similarly, Ezegbe (1994) classified them into two as visual materials, made up of reading and non-reading materials and audio-visual materials comprising electrically operated and non-electrically operated materials. Business studies is a subject that depends on the use of a number of resources.
Osakwe and Itedjere (1993) summarized these resources as textual like books, audio-visual and human resources. They stated that these resources are either used individually or collectively in any meaningful teaching and learning situation. The purpose of instructional materials is to promote efficiency of education by improving the quality of teaching and learning. Incorporating these tools and materials present, support and reinforces teaching. According to Aduwa-Ogiegbaen and Imogie (2005) these materials and resources including audio tape recorders, video tape recorders, slide projectors, opaque projectors, over-head projectors, still pictures, programmed instruction, filmstrips, maps, chart, graphs and many more offer a variety of learning experiences individually or in combination to