Development of Accounting Recording Skill Practice for Consignment Business via Learning Management and a Flipped Classroom for the First Year Higher Vocational Certificate Students

Abstract

The objectives of this research were to: 1) develop a skill practice workbook for accounting related to consignment businesses, 2) compare the academic achievement before and after learning with the skill practice workbook, and 3) examine the learners' satisfaction with the instructional management using the skill practice workbook. The sample group consisted of 30 first-year students from the Accounting Department of Nakhon Si Thammarat Vocational College selected through cluster random sampling technique. The research instruments included a skill practice workbook, a pre-and post-test, and a satisfaction questionnaire. The statistical analysis included mean, standard deviation, and t-test for dependent samples.

The findings of the study were as follows. 1) The developed skill practice workbook consisted of 2 sets of practice exercises and 2 instructional management plans. 2) The learners' academic progress after studying with the skill practice workbook combined with flipped classroom teaching methods on the topic of accounting for consignment businesses showed an average pre-test score of 13.37 and a post-test score of 16.67, indicating an improvement in academic achievement. The t-test for dependent samples at the .05 significant level revealed a significant difference between the pre-test and post-test scores. 3) Finally, the assessment of learners' satisfaction with the instructional management using the skill practice workbook combined with flipped classroom teaching showed that the learners were highly satisfied.