Assessment of accounting students’ Industrial Attachment Skills to their Self-Perceived Competencies

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Assessment of accounting students’ Industrial Attachment Skills to their Self-Perceived Competencies

The primary objective of students’ industrial attachment (IA) programs is to expose students to relevant industrial skills in an attempt to bridge the gap between theory and practice. This paper assessed accounting students’ industrial attachment skills to their self-perceived competencies in accounting. A structured questionnaire was distributed to 350 final year student each from a population of 443 to assess their self-perceived competency in seven (7) competencies using convenience sampling. A two-point scale competency based rating (i.e. ‘able’ or ‘not able’) was used to assess students ability to perform the following accounting tasks: payment voucher preparation, payroll processing, basic accounting functions, summarizing functions, banking transactions, auditing functions and petty cash transactions.

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