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首页> 外文期刊>Journal of Education and Practice >Utilization of Computer Software in Posting Transactions to Ledger Accounts in the Teaching of Financial Accounting in Tertiary Institutions in the North-East Nigeria
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Utilization of Computer Software in Posting Transactions to Ledger Accounts in the Teaching of Financial Accounting in Tertiary Institutions in the North-East Nigeria

机译：尼日利亚东北地区大专院校财务会计教学中计算机软件在将交易过帐到分类帐中的用途

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The study determined the extent of utilization of computer software in posting transactions to ledger accounts in teaching financial accounting in tertiary institutions in the North-East, Nigeria. The survey method was used for the study and the instrument for data collection was Computer Software Utilization Questionnaire (CSUQ). The Cronbach Alpha Coefficient was used to determine the level of reliability of the instrument, with the test yielding reliability coefficient of 0.99. The tools for analysis of data were the mean and standard deviation (S.D.) for the research question and ANOVA for testing the hypothesis. It was found that the accounting lecturers utilized computer software in posting transactions to ledger accounts, to a moderate extent. It was recommended that the proprietors of the institutions should provide appropriate facilities in the institutions and the lecturers should endeavour to improve their software utilization skills, among others. Keywords: utilization, computer software, posting transactions, ledger accounts, teaching, and financial accounting.
机译：该研究确定了在尼日利亚东北部的大专院校进行财务会计教学时，将计算机软件过帐到分类帐中的交易的程度。研究采用调查方法，数据收集工具为“计算机软件使用问卷”（CSUQ）。 Cronbach Alpha系数用于确定仪器的可靠性水平，测试得出的可靠性系数为0.99。数据分析的工具是研究问题的均值和标准差（S.D.），以及用于检验假设的ANOVA。结果发现，会计讲师在一定程度上利用计算机软件将交易过账到分类账。建议各机构的所有人在机构中提供适当的设施，讲师应努力提高其软件利用技能等。关键字：利用率，计算机软件，过帐交易，分类帐，教学和财务会计。

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