摘要：T he high fa ilure rate in higher educa tion institutions could be ascribed to the difference be tween the expecta tions of the lecturers and those of the stu de nts. Lea rners who take acc ou nting in high schoo l spend five year s doing the subject. T his should give learner s a solid grounding for future advanced studies in a ccounting. H ow ever, the students continue to perform ba dly in first yea r level. The su rvey design was used to provide a numer ic description for some fra ction of the popula tion – the sample – through the data collection pr ocess of a sking questions to fir st year stu de nts. Instruments su ch a s questionna ir es a nd interviews were use d to ga ther informa tion from the two groups of the sa me subject. T he population of this study consists of all ed uc ation students. The results obtained from the empirical study show tha t the a vera ge results of the control group is 58.27 perc ent while the uncontrolled group's ave rage is 49 .57 perc ent. T he above-me ntione d re sults prove tha t the results of students who have studied accounting at high school and those who have not study accounting a t high sc hool show a mean difference of 8.7 percent. The study did recommend tha t a new admission model mu st be designed, to help in a dmitting stu de nts a t first ye ar ac counting. This model of admission will re qu ire lea rners registering for accounting 1 to have pass accounting at Gra de 12. Lastly, the study recommends that supplementa ry instruction must be compulsory for all students registere d for accounting 1
关键词：Acc ounting Fac tors. Ac counting. Performa nce
