E-Learning Assignment and Financial Accounting Learning Outcome among Business Education Students in FCT College of Education, Zuba, Abuja: The Role of Accessibility, Feedback, Engagement and Independent Learning

This study examined Financial Accounting learning outcomes among Business Education students at FCT College of Education, Zuba, Abuja, following the use of e-learning assignments, as well as the roles of accessibility, feedback, engagement, and independent learning. A one-group pre-test/post-test design supplemented by a questionnaire survey was adopted. The population comprised 150 Business Education students offering Financial Accounting (80 at 100 level, 60 at 200 level, and 10 at 300 level), who were studied as intact classes; the entire population was used. Data were collected with a Financial Accounting Achievement Test (FAAT) and the E-Learning Assignment Questionnaire (ELAQ), both validated by experts; the questionnaire had a Cronbach's alpha reliability coefficient above 0.70. Mean achievement rose from 43.81 (SD=8.16) at pre-test to 70.31 (SD=9.16) at post-test t(149) = 59.88, p < .001), representing a mean gain of 26.50 points (SDd=5.426). Students rated accessibility (M = 3.25), feedback (M = 3.22), engagement (M = 3.26), and independent learning (M = 3.27) positively. Each dimension correlated positively with learning outcomes (r = .58 to .69, p < .001), and together the four dimensions explained 61.1% of the variance in outcomes (R2) = .611, F = 57.10, p < .001), with engagement as the strongest predictor (β= .34). While students' achievement improved following exposure to e-learning assignments, the absence of a control group means the improvement cannot be attributed exclusively to the intervention. The findings support the integration of e-learning assignments to enhance Financial Accounting instruction in colleges of education, provided that electricity supply, data costs, and lecturers' digital skills are addressed.