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Effect of Accounting Puzzles on Students’ Ability to Classify Accounting Transactions in Nigerian Universities

Abstract

The ability to correctly classify accounting transactions is a fundamental competence in accounting education because accurate classification provides the basis for appropriate recording, summarizing, and reporting of financial information. Accounting Education students in Nigerian universities may experience difficulties distinguishing among assets, liabilities, capital, revenue, expenses, drawings, and other accounting elements, particularly when instruction relies heavily on lectures, note-taking, and routine exercises. Accounting Puzzles provide an interactive learning approach that requires students to identify, match, organize, sequence, and solve accounting-related problems while applying classification rules. Through repeated exposure to transaction scenarios and immediate feedback, Accounting Puzzles may make transaction classification more engaging and provide opportunities for students to develop accuracy, analytical reasoning, and confidence in applying accounting principles. Against this background, this study investigates the effect of Accounting Puzzles on students’ ability to classify accounting transactions in Nigerian universities. The study will be anchored on Constructivist Learning Theory, Experiential Learning Theory, and Cognitive Learning Theory. Constructivist Learning Theory emphasizes the active construction of knowledge through interaction with learning materials, prior knowledge, and problem-solving experiences. Experiential Learning Theory emphasizes learning through concrete experience, reflection, conceptualization, and active experimentation. Cognitive Learning Theory focuses on the processes involved in attention, information organization, classification, memory, reasoning, and application. Collectively, these theoretical perspectives provide a suitable framework for explaining how Accounting Puzzles may influence students’ ability to classify accounting transactions. The study will adopt a quantitative quasi-experimental research design. The study population will comprise Accounting Education students enrolled in selected public and private Nigerian universities. A multistage sampling technique will be used to select geopolitical zones, states, universities, faculties or departments, levels of study, classes, and eligible Accounting Education students. Accounting Puzzles will be assessed using indicators such as transaction-classification puzzles, account-identification puzzles, debit-and-credit puzzles, accounting-equation puzzles, source-document matching puzzles, account-type matching activities, transaction-sorting activities, transaction-sequencing puzzles, journalizing puzzles, ledger-posting puzzles, accounting-element matching games, financial-statement classification puzzles, capital-and-revenue classification puzzles, asset-and-liability identification puzzles, revenue-and-expense classification puzzles, drawings-and-capital puzzles, current-and-non-current classification puzzles, inventory classification activities, receivables and payables classification activities, cash and bank transaction puzzles, adjustment classification puzzles, error-identification puzzles, scenario-based puzzles, case-based classification activities, crossword-style accounting puzzles, word-search accounting activities, card-based classification puzzles, digital accounting puzzles, interactive computer-based puzzles, timed classification challenges, individual puzzle activities, group puzzle activities, peer-assisted puzzle solving, lecturer-guided puzzle activities, immediate feedback, corrective explanations, repeated puzzle sessions, reflection activities, and opportunities to apply classification principles to realistic business transactions. Students’ ability to classify accounting transactions will be assessed using indicators such as accurate identification of transaction types, correct classification of assets, correct classification of liabilities, accurate identification of capital transactions, correct identification of revenue transactions, accurate classification of expenses, correct identification of drawings, appropriate classification of current assets, correct classification of non-current assets, accurate identification of current liabilities, correct identification of non-current liabilities, proper classification of inventory transactions, accurate classification of receivables and payables, correct classification of cash and bank transactions, appropriate classification of capital and revenue expenditure, correct identification of income and expenses, accurate classification of source documents, correct identification of affected accounts, appropriate determination of debit and credit accounts, accurate application of the accounting equation, correct treatment of adjustment transactions, accurate classification of unusual or unfamiliar transactions, ability to distinguish similar transaction types, speed of transaction classification, consistency of classification decisions, ability to justify classification decisions, ability to identify classification errors, ability to correct incorrectly classified transactions, and ability to apply classification principles to unfamiliar business situations. Data will be collected using structured questionnaires, standardized accounting transaction-classification tests, Accounting Puzzle activities, practical classification tasks, source-document exercises, scenario-based questions, observation checklists, competency-based assessment rubrics, and pre-test and post-test assessments. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, exposure to Accounting Puzzles, participation patterns, and levels of transaction-classification ability. Inferential statistical techniques, including paired and independent t-tests, analysis of covariance (ANCOVA), correlation analysis, and multiple regression analysis where appropriate, will be used to determine the effect of Accounting Puzzles on students’ ability to classify accounting transactions. Where a quasi-experimental design is adopted, students’ transaction-classification scores before and after exposure to Accounting Puzzles may be compared with those of a control group receiving conventional accounting instruction to determine changes associated with the intervention. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that Accounting Puzzles have a significant positive effect on students’ ability to classify accounting transactions in Nigerian universities. Students exposed to structured and curriculum-aligned Accounting Puzzles are expected to demonstrate greater accuracy and confidence in identifying and classifying accounting transactions than students receiving conventional instruction. Transaction-classification puzzles may provide repeated opportunities for students to distinguish among different types of transactions and identify the accounting elements affected by each transaction. Account-identification puzzles may strengthen students’ ability to recognize the appropriate accounts associated with particular business activities. Debit-and-credit puzzles may help students connect transaction classification with the appropriate debit and credit treatment. Accounting-equation puzzles may strengthen students’ understanding of how transactions affect assets, liabilities, and capital. Source-document matching activities may help students associate invoices, receipts, payment vouchers, bank documents, and other business records with their underlying transactions. Account-type matching activities may reinforce distinctions among asset, liability, capital, revenue, expense, and drawings accounts. Transaction-sorting activities may require students to organize transactions into appropriate accounting categories, thereby strengthening classification accuracy. Transaction-sequencing puzzles may help students understand how business events progress from source documents to accounting records. Journalizing puzzles may enable students to connect transaction classification with appropriate journal entries, while ledger-posting puzzles may reinforce the relationship between classified transactions and ledger accounts. Financial-statement classification puzzles may help students distinguish items presented in different financial statements. Capital-and-revenue classification activities may strengthen students’ ability to distinguish expenditure based on its accounting treatment. Asset-and-liability identification puzzles may help students recognize resources controlled by an entity and obligations owed to external parties. Revenue-and-expense puzzles may strengthen students’ ability to distinguish income-generating activities from costs incurred in operating a business. Drawings-and-capital activities may help students distinguish owner withdrawals from owner investment. Current and non-current classification activities may improve students’ ability to classify assets and liabilities according to their expected realization or settlement periods. Inventory, receivables, payables, cash, and bank transaction puzzles may expose students to common business transactions requiring accurate classification. Adjustment-classification puzzles may help students identify the appropriate treatment of accrued expenses, prepaid expenses, depreciation, and other adjustments. Error-identification puzzles may strengthen students’ ability to detect incorrectly classified transactions and determine appropriate corrections. Scenario-based puzzles may provide opportunities to apply classification principles to realistic and unfamiliar business situations. Crossword and word-search accounting activities may reinforce accounting terminology associated with transaction classification. Card-based and digital puzzles may provide alternative interactive formats for repeated classification practice. Timed classification challenges may improve retrieval speed when appropriately designed without compromising accuracy. Individual puzzle activities may strengthen independent reasoning, while group activities may encourage peer discussion and explanation of classification decisions. Immediate feedback may help students recognize classification errors and understand the accounting principles underlying correct answers. Repeated puzzle sessions may reinforce learning and improve consistency in transaction classification. Reflection activities may encourage students to explain why particular transactions belong to specific accounting categories. However, poorly designed puzzles, excessive emphasis on speed or competition, ambiguous transaction scenarios, inadequate alignment with the accounting curriculum, limited instructional time, insufficient learning materials, large class sizes, students’ unfamiliarity with puzzle-based learning, inadequate lecturer preparation, and overemphasis on game features rather than accounting objectives may reduce the effectiveness of Accounting Puzzles. The study therefore expects well-designed, curriculum-aligned, appropriately challenging, and educationally purposeful Accounting Puzzles to contribute significantly to improved ability to classify accounting transactions among Accounting Education students in Nigerian universities. The study is expected to contribute to the literature on Accounting Puzzles, transaction classification, accounting education, Constructivist Learning Theory, Experiential Learning Theory, Cognitive Learning Theory, game-based learning, puzzle-based learning, accounting pedagogy, accounting-principles education, transaction analysis, account classification, debit-and-credit learning, accounting equation, source-document interpretation, practical accounting education, student engagement, problem-solving, analytical reasoning, and Accounting Education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, accounting education departments, accounting educators, curriculum developers, professional accounting bodies, and policymakers regarding strategies for strengthening students’ foundational accounting competencies. The study will also provide evidence-based recommendations for integrating Accounting Puzzles into accounting instruction, developing transaction-classification puzzles based on Nigerian business scenarios, incorporating asset, liability, capital, revenue, expense, drawings, inventory, receivables, payables, cash, bank, and expenditure classification activities, strengthening students’ ability to identify affected accounts and apply debit-and-credit rules, incorporating source-document matching and transaction-sequencing activities, providing immediate corrective feedback, using both individual and collaborative puzzle-solving activities, integrating digital puzzles where appropriate, assessing students’ classification accuracy and speed, training accounting educators in puzzle-based instructional methods, providing adequate instructional resources, and aligning puzzle-based accounting instruction with the foundational analytical, practical, and professional competencies required in Nigerian university Accounting Education programmes.

Keywords: Accounting Puzzles, classification of accounting transactions, Accounting Education students, transaction analysis, account classification, debit and credit, accounting equation, game-based learning, puzzle-based learning, accounting pedagogy, practical accounting education, Nigerian universities, Nigeria.