การเปรียบเทียบผลสัมฤทธิ์ทางการเรียนของนักศึกษาระหว่างผู้ที่จบการศึกยาระดับประกาศนียบัตรวิชาชีพกับระดับมัธยมศึกษาตอนปลาย ในรายวิชา ACT102 หลักการบัญชีขั้นต้น 2 สาขาวิชาการบัญชี คณะบัญชี มหาวิทยาลัยศรีปทุม

Abstract

The objective of this research with the single group design was to comparison the learning achievement of students between graduated in the Vocational Certificate Level and High School Education Level in ACT102 Principles of Accounting 2 and studied in the development of learning outcome between two groups. The sample of this research were 111 students of Department of Accounting, Faculty of Accounting, Sripatum University who were studying in Principles of Accounting 2 course in the second semester of the academic year 2012. The research instruments use were : (1) The lession plan, (2) The Pretest, (3) The Formative test in details of Inventory, Property, Plant and Equipment, Liability and Owners’ equity, and Accounting of Manufacturing Firm. The statistics were frequency, percentage, means, standard deviatiom and the t-test.

The results of this research were as follow : 1. The learning achievement of students between graduated in the Vocational Certificate Level and High School Education Level were no significant difference at the 0.05. Furthermore, the finding of this study revealed that the means of learning achievement of students graduated in the Vocational Certificate Level at 2.46 were higher than students graduated in High School Education Level at 2.30. 2. The development of learning achievement scores of students between graduated in the Vocational Certificate Level and High School Education Level were no significant difference at the 0.05. However, the learning achievement scores of both groups were more increased before study in the class.