Abstract

 This title of the study was designed to determine the accounting skill needs of Business Education graduate for teaching Financial Accounting in secondary schools in Bauchi State. The study adopted survey research design which involved Financial Accounting teachers in the government-owned senior secondary schools. The population of the study was 228 Financial Accounting teachers in Bauchi State. Six research questions and three null hypotheses were formulated and tested at 0.05 level of significance to guide the study. The instrument used for data collection was structured questionnaire item statements. To ensure that the instrument measures what it intended to measure, the questionnaire item statements were subjected to face validation by three experts. Cronbach Alpha was used to determine the internal consistency of instrument items. The average reliability coefficient computed for the instrument was found to be 0.87. Mean was used to answer the research questions while t-test was employed to test the hypotheses. The study found out that principles of accounting skill needs of Business Education graduates for teaching Financial Accounting in secondary schools are needed by Financial Accounting teachers. The study also found out that adjustments accounting skill needs of Business Education graduates are most needed for teaching Financial Accounting in secondary schools. The study found out that final accounting skill needs of Business Education graduates for teaching Financial Accounting in secondary schools are needed by Financial Accounting teachers. The study found out that there was no significant difference in the Mean ratings of male and female teachers on the principles of accounting skill needs for teaching Financial Accounting in the secondary schools. The study also found out that there was no significant difference in the Mean responses of qualified and non-qualified teachers on the final accounting skill needs for teaching Financial Accounting in the secondary schools. As a result of these, it was recommended that State Ministry of Education should allow their teachers to embark on perpetual inservice training for Financial Accounting teachers with a view to improving accounting skill for teaching Financial Accounting.