Achievement in Accounting Equations, Statements of Financial Position and Analysis of Trade Transactions in Accounting 1 of Mathayom 5 Students Using Teaching Sets

Abstract

           Accounting is considered a vital subject in the context of economic development. It is essential for everyone to develop knowledge in accounting, as it significantly enhances the capability to compete internationally and leads to a happier life in the global society (Office of the National Education Commission, 1999: 15-16). As a teacher of Accounting 1, an elective subject for grade 11 business plan students, the researcher observed that students struggle to explain accounting equations, financial position statements, and analyze transactions. This inability hindered their progress in recording transactions in general journals, a subsequent step in the accounting cycle. Thus, the researcher aimed to develop a teaching package to enhance students' analytical skills in transaction analysis based on accounting principles and improve their academic achievement. This research aimed to (1) develop a teaching package on accounting equations, financial position statements, and transaction analysis, (2) assess analytical thinking skills, and (3) compare academic achievement in Accounting 1 of grade 11 students at Nongkhae Sorakitpitthaya School before and after using the teaching package. The sample comprised 33 grade 11 students enrolled in Accounting 1 in the 2023 academic year. The research tools included (1) a teaching plan, (2) a teaching package, (3) an academic achievement test, and (4) an analytical thinking skills test. Data analysis utilized mean, standard deviation, and t-test (dependent samples).
           Research findings found that:
           1. The teaching package for Accounting 1 on accounting equations, financial position statements, and transaction analysis for Grade 11 students had an average score of 4.36, indicating high suitability and consistency in all lesson plans.
           2. The post-semester evaluation of analytical thinking skills in Accounting 1 showed statistically significant improvement at the .05 level.
            3. The post-lesson academic achievement in Accounting 1 was statistically significantly higher than pre-lesson at the .05 level.