ABSTRACT
This study assessed the Effects of Business Mathematics Grades on Students Performance in Financial Accounting in Federal Colleges of Education, in North-Central Geo-political zone, Nigeria. Five specific objectives were raised and five research questions were set to guide the study, while the same number of hypotheses were formulated and analysed at 0.05 level of significance. An ex-post facto research design was adopted, and the population for the study comprised of 445 students in 3 Federal Colleges of Education in North Central States of Nigeria. The sampled size consisted four hundred and forty-three for those who sat for Business Mathematics and Financial Accounting. The study used students? profile of 2010-2011 in Business Mathematics and 2011-2012 of Financial Accounting. The data collected were analysed using frequencies, percentages and mean for the research questions. The data were analyzed using SPSS Statistics version 17.0 where P-value approach, stands for probability. Paired sample t-test was used to test null hypotheses 1 to 3 while independent t-test was used to test null hypotheses 4 and 5. The study revealed that both a pass, merit grade and above in Business Mathematics in NCE I have effect on students? performance in Financial Accounting in NCE II. In the same vein, a fail grade in Business Mathematics was also discovered to have a corresponding negative effect on student performance in Financial Accounting. It was concluded that there could be increased pressure of change of options from Accounting option to others as a result of poor performance in Financial Accounting. This could lead to overall poor performance of students and possible increase in drop-out rate. It could also lead to poor enrolment of students in Accounting option which, could result to insufficiency in the number of Accounting teachers in the society. This effect was established to be largely non-gender discriminatory. It was recommended, among others, that a pass in Business Mathematics should be a xvi continuous requirement or prerequisite for students? enrolment into Financial Accounting in Colleges of Education to curtail observable poor performances in the course.