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	3.66	3	s	Above 10 yrs
2	Record all transaction in the cash book	4.37	0.85	2.27	1.08	4.43	3	s	Above 10 yrs
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	3.46	3	s	Above 10 yrs
4	Credit cash purchases in the cash book and debit ledger account	4.47	0.74	2.44	0.72	3.21	3	s	6 - 10 yrs
5	Record credit sales in the sales daybook	4.43	0.79	3.09	0.91	0.65	3	Ns
6	post the sundry sales to ledger	4.37	0.79	2.52	4.35	15.3	3	s	Above 10 yrs
7	Record goods purchased on credit in the purchases daybook	4.52	0.73	3.85	0.79	2.67	3	Ns
8	Post the sundry purchases in the ledger account	4.29	0.83	1.93	0.57	12.46	3	s	6 - 10 yrs
9	Use return inwards book to record goods returned by customer	4.48	0.73	2.47	1.12	0.42	3	Ns
10	Enter transactions to subsidiary books from source documents	4.57	0.59	2.98	0.86	8.85	3	s	Above 10 yrs
11	Post items to ledger applying double entry principle	4.38	0.79	3.76	0.72	1.65	3	Ns
12	Maintain store ledger account	4.33	0.78	2.34	0.92	11.85	3	s	Above 10 yrs
13	Use bin card to record stock movement	4.23	0.87	2.33	0.96	11.26	3	s	Above 10 yrs
14	Record goods sent back to suppliers in the return outward book	4.47	0.67	2.51	0.85	0.67	3	Ns
15	post transactions to various accounting books as they occur	4.61	0.58	3.03	0.8	7.09	3	s	HND/B.Sc