FINANCIAL ACCOUNTING COMPETENCIES REQUIRED BY LECTURERS FOR EFFECTIVE TEACHING IN CONSULTANCY UNITS OF TERTIARY INSTITUTIONS IN TARABA STATE

The major purpose of the study was to determine the financial accounting competencies required by lecturers for effective teaching in consultancy units of tertiary institutions in Taraba state. Five research questions and five null hypotheses were formulated to guide the study. Descriptive survey design was adopted for the study. Thirty two financial accounting lecturers in consultancy units of tertiary institutions in Taraba State formed the population of the study. A questionnaire on financial accounting competencies required by financial established accounting lecturers was used for the study. The reliability of the instrument was using Cronbach Alpha formula with overall reliability index of .94 Mean and standard deviation was used to answer the research questions, t-test and ANOVA was used to test the hypotheses. At o.o5 level of significance while Findings revealed that the financial accounting competencies required by lecturers are in the area of ledger account competencies final accounts competencies bank reconciliation competencies manufacturing account competencies and ICT-based accounting competencies. Finally it was recommended among others that in-service training should be provided to financial accounting lecturers so as to enable them acquire the requisite competencies for practical financial accounting transactions.