**EFFECT OF STUDENTS' MATHEMATICS ENTRY GRADE ON THEIR PERFORMANCE IN ACCOUNTING COURSES**

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Onumoh Ahmed Yahaya

This paper examines the effect of students' mathematics entry grade on their performance in accounting courses. The study used secondary data which were collected from the records of 119 students' of the Accounting Education department of school of Business Education, Federal College of Education (Technical) Gusau, Zamfara State; graduated between the periods of 2012 to 2016. The students' mathematics entry grade serve as independent variable and their academic grades in cost and management accounting, advance financial accounting and business statistics were dependent variable. The data were analyzed using the Pearson Correlation Coefficient and Regression analysis with the aid of SPSS 16.0. The study found that the students' mathematics entry grade has effect on the three independents variables. The study thereby recommend that students' mathematics entry grade should be taken serious by the stakeholders as this will influence their improve performance in cost and management accounting advance financial accounting and business statistics.

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