In the modern world today, functional education provides the basic instrument for gainful employment, personality progress, economic prosperity, and development moral built up, and positive interpersonal relationships; while lack of its signifies ignorance, underdevelopment, maladjustment, crime, poverty, frustration, among others. Effective teaching may be unavoidable without functional instructional materials to enhance innovative production in modern fields such as science and technology, among others.
Education is the focal point to a country genuine growth and development for every Nigerian child in whatever moral, mental, emotional, psychological and general condition of health. The teachers are also expected to use a wide range and quality instructional materials for effective and efficient teaching and learning classroom activities.
Instructional materials are essential tools in learning every subject in the school curriculum. They allow the students to interact with words, symbols and ideas in ways that develop their abilities in reading, listening, solving, viewing, thinking, speaking, writing, using media and technology. Instructional materials are also print and non-print items that are designed to impact information to students in the educational process. Instructional materials include items such as prints, textbooks, magazines, newspapers, slides, pictures, workbooks, electronic media, among others.
ACCOUNTING EDUCATION
Accounting is the process of recording, classifying, selecting, measuring, interpreting, summarizing and reporting financial data of an organization to the users for objective assessment and decision-making. Accounting is the knowledge and skills acquired to record, analyze, interpret and summarize financial data in any business establishment.
Accounting education can be considered as experience, as practice in learning to learn, and as part of education for business. The aim of accounting education is to help students learn to learn to become professional accountants.
INSTRUCTIONAL MATERIALS
Instructional materials are the content or information conveyed within a course. These include the lectures, readings, textbooks, multimedia components, and other resources in a course.
instructional material is "any device with instructional content or function that is used for teaching purpose, including books, supplementary reading materials, audio-visual and other sensory materials, scripts for radio and television instrumentation programs for computer management packaged sets of materials for construction or manipulation. Instructional material is anything that can be profitably employed to facilitate teaching learning process. Therefore, class without learning material can lead to student's poor academic performance.
Instructional materials support learning content, allow students to engage in the application of concepts and provide an opportunity for evaluation. They are developed to facilitate learner understanding. These materials provide a wealth of knowledge in all topics, offering in-depth information based on facts.
INSTRUCTIONAL MATERIAL AND STUDENTS’ PERFORMANCE IN ACCOUNTING
Instructional materials, also known as teaching/learning materials are any collection of materials including animate and inanimate objects and human and non-human resources that a teacher may use in teaching and learning situations to help achieve desired learning objectives. Instructional materials may aid a student in concretizing a learning experience so as to make learning more exciting, interesting and interactive which in turn improves students’ academic performance. They are tools used in instructional activities, which include active learning and assessment. The term encompasses all the materials and physical means an instructor might use to implement instruction and facilitate students’ achievement of instructional objectives.
See project topic on instructional materials for learning accounting education
More so, instructional technology is a systematic way of designing and evaluating the total process of teaching-learning in terms of specific objectives based upon reach in human, communication learning and combine both human and non human resources to bring about effective instruction. Therefore, it is expected to use accurate instructional aids in disseminating knowledge to improve student performance in accounting. A textbook on accounting present information rules and principles, methodology that are used as the basis for the subjects being taught and acts as a guideline for effective teaching. Although, well organized curriculum and good teaching methods are important, effective teaching in accounting depends on accurate supply and use of instructional materials. Instructional materials are very good assets in the teaching learning situation. However, most setbacks for accounting education in Nigeria are being caused by poor prescription or selection of appropriate textbook and teaching aids.
CONCLUSION
Instructional materials play a very important role in the teaching-learning process the availabilities of textbook, appropriate chalkboard, Mathematics kits, Science kit, teaching guide, science guide, audio-visual aids, overhead projector, among others are the important instructional materials
Therefore, the use of instructional materials will assist in teaching and arouse the interest of the learners. A well designed instructional material and available teaching aids may be necessary in improving the quality of teaching because lack of relevant modern textbook written by well read educational personnel on accounting subject has a barrier to effective teaching of the subject.