S/N	Skill Statement	Perceived Importance		Expressed Possession		F-Ratio	F-Critical	H0	Post Hoc Test (scheffe)
S/N	Skill Statement	X1	SD1	X2	SD2	F-Ratio	F-Critical	H0	Post Hoc Test (scheffe)
1	Use double entry to record transactions	4.37	0.73	2.99	1.17	5.22	3	s	HND/B.Sc
2	Record all transaction in the cash book	4.37	0.85	2.27	1.08	3.82	3	s	ND/NCE
3	Debit cash sales in the cash book and post entry to a credit side of the ledger	4.43	0.73	2.43	0.98	7.63	3	s	HND/B.Sc
4	Credit cash purchases in the cash book and debit ledger account	4.47	0.74	2.44	0.72	0.19	3	Ns
5	Record credit sales in the sales daybook	4.43	0.79	3.09	0.91	4.56	3	s	HND/B.Sc
6	Post the sundry sales to ledger	4.37	0.79	2.52	4.35	3.17	3	s	HND/B.Sc
7	Record goods purchased on credit in the purchases daybook	4.52	0.73	3.85	0.79	1.69	3	Ns
8	Post the sundry purchases in the ledger account	4.29	0.83	1.93	0.57	4.26	3	s	HND/B.Sc
9	Use return inwards book to record goods returned by customer	4.48	0.73	2.47	1.12	0.25	3	Ns
10	Enter transactions to subsidiary books from source documents	4.57	0.59	2.98	0.86	5.74	3	s	HND/B.Sc
11	Post items to ledger applying double entry principle	4.38	0.79	3.76	0.72	3.73	3	s	HND/B.Sc
12	Maintain store ledger account	4.33	0.78	2.34	0.92	6.62	3	s	HND/B.Sc
13	Use bin card to record stock movement	4.23	0.87	2.33	0.96	3.08	3	s	ND/NCE
14	Record goods sent back to suppliers in the return outward book	4.47	0.67	2.51	0.85	0.39	3	Ns
15	Post transactions to various accounting books as they occur	4.61	0.58	3.03	0.80	3.82	3	s	HND/B.Sc