Assessment of Accounting Skills Acquisition Among Business Education Students in Public Polytechnics in Ogun State

This study assessed the level of accounting skills acquisition among Business Education students in public polytechnics in Ogun State, South West Nigeria. The relevance of sound accounting skills to the professional development of business education graduates cannot be overstated, as these skills form the foundation of financial literacy and corporate decision-making. However, anecdotal evidence suggests that many graduates from Nigerian polytechnics struggle with basic bookkeeping and financial reporting tasks, raising concerns about the quality of instruction and learning outcomes. A descriptive survey design was employed. The target population comprised 420 National Diploma and Higher National Diploma Business Education students in three accredited polytechnics in Ogun State. A sample of 210 students was selected using proportionate stratified random sampling. A researcher-developed instrument titled Accounting Skills Acquisition Checklist was used for data collection. The instrument was validated by three experts in Business Education. Mean and standard deviation were used to analyze the data. The findings indicate that students have moderate acquisition of basic accounting skills, but significant deficiencies exist in computerized accounting and financial analysis competencies. Poor laboratory infrastructure and inadequate exposure to accounting software were found to be the primary barriers. The study recommends that polytechnic management in Ogun State should upgrade accounting laboratories with current accounting software and engage industry practitioners as guest facilitators to supplement classroom instruction. Keywords: accounting skills, business education students, polytechnics, Ogun State, financial literacy