Learning Development on Chart of Accounts, Business Transaction Analysis and General Journal Record by Using Practice Set via Mobile Phone Applications of Accounting Students at Sisaket Rajabhat University

Abstract

The purposes of learning development on chart of accounts, trade analysis and general journal record by using practice set via mobile phone applications of accounting students at Sisaket Rajabhat University were to study the result of using the practice set via mobile phone applications to develop learning and to compare the test results before and after using the mobile phone applications. The samples were students learning Accounting Principles 1. The instruments used in this research were practice set, pretest and posttest. The statistics used in data analysis were mean, percentage, standard deviation and tested hypothesis by paired samples T-test. The findings showed the higher average posttest scores after using mobile phone applications as 9.38 or 93.80 percent. In addition, the difference of pretest and posttest scores were statistical significance at 0.05. It revealed that the improvement on learning chart of accounts, trade analysis and general journal record were increasing.