This project tried to identify the availability and usage of instructional materials in the Teaching and Learning of Financial Accounting in Senior Secondary Schools. The instrument used was questionnaire for both teachers and students. An analysis of the respondents was made; of percentage method of data was used. The data review shows that instructional materials enhance the teaching and learning of Financial Accounting in Senior Secondary Schools. The finding shows that the present status and preference for the supply of teaching materials and equipment to work with is very low. On the issue of qualified teachers, it was quite glaring that many of the schools have few Financial Accounting teachers to handle Senior Secondary Schools Students in all Accounting subjects to be taught in the schools. Based on the findings, there is the implication that many aspects of the Financial Accounting syllabus cannot be perfectly handle by many of the borrowed teachers.  Hence, there should be much encouragement given to both accounting teachers’ and students’ a like much price and interest in the teaching and learning of Financial Accounting subjects on school’s time table are to be provide form adequacy. There is need to encourage and motivate of Financial Accounting Studies. It is strongly recommended that more skilled teachers should be employed to cope adequately with the curriculum.





The write up is to examine the Availability and Usage of Instruction Materials in the Teaching and Learning of Financial Accounting in Five (5) Senior Secondary Schools in Odeda Local Government Areas in Ogun State.

This Issue of Availability and Usage of Instructional Materials in the Teaching and Learning of Financial Accounting in Five Senior Secondary Schools has been the concern of the students, teachers, schools administrations as well as the state and Federal Governments.

The attempt of the researchers on this study is to lay a firm foundation for Availability and Usage of Financial Accounting in Five (5) Senior Secondary Schools.


Financial Accounting to is built around concepts can be illustrated with simple teaching materials.

The usage of instructional materials essential in any instruction interaction meant to produce learning.

There should be no excuse or reason what so ever for not making use of instructional media by teachers.

Generally, instructional materials are those resources employed to facilitate effective teaching and learning process. They are used to provide the richest possible teaching learning interaction between the teaching and learners by promoting effective communication process.

Instructional Materials or gadgets are material that are designed to make lessons more meaningful and clearer to the learners in the teaching and learning situation.

Instructional Materials that supplement verbal description and make teaching more clearly and understanding to the students.

Akinroyewa (1990) said that Instructional Materials or gadgets are materials that are designed to make lessons more meaningful and learning situation.

Asaba (1990) opined that teaching materials serve as a useful tools that enable the learners to see, hear, recognize and appreciate as they learn thereby utilizing almost the five sense modalities at the same time.

Ehiemetator (1990) stated that in the developed world, Financial Accounting theory practice must first reached their peaks, adequate textbooks with accompanying workbooks here been develop to facilitate the teaching and learning of the subject. Adeyanju (1991) Instructional Materials are “Information carrying technologies that are used for instructional purpose with the hope of delivering educational information very quickly and widely.

Unfortunately, the students in Nigerian are less privileged since most Financial Accounting textbooks and some of the text books are written to meet the needs of the students of develop country.

It is a common practice for people to forget instructions easily within a relatively short time.

When teaching aids are well chosen and used appropriately the following values are enhanced in learning.

Perception Understating Reinforcement or knowledge of result Transfer of Learning Intellectual curiosity Longer retention of Learning Stimulating of learners interest

In order to achieve effective learning teachers are advices to:

Adequately utilize available media       Understand the physical basis of media resources Understand factor Understand topic / subject matter Understand group size and location Understand Economic factors Utilize Necessary or Obligatory Media Understand Task Factor i.e cognitive objectives, affective objectives and psychomotor objectives.

Therefore the construction of instructional aids in the teaching and learning of Financial Accounting in Senior Secondary Schools is very vital and valuable.


This research work interested in finding answers to the parts played by Instructional Materials in the teaching and learning of Financial Accounting in Senior Secondary Schools, especially Odeda Local Government in Ogun State.

The problems facing teaching and learning of Financial Accounting in Senior Secondary Schools are:

Inadequate competent teachers in the school system Students perform poorly in Financial Accounting Lack of competent teachers in some schools Insufficient funding by the Government Insufficient allocation of time on the time table for the Financial Accounting cluster of subjects.


The purpose of this study are to;

  1. Increase the knowledge of each subject Enable the learner to wisely select a career
  2. Identify the problems militating against the teaching and learning of Financial Accounting in the Senior Secondary Schools.
  3. Evaluate the extent to which these materials are being used
  4. Identify the roles of Instructional Materials in the teaching and learning of Financial Accounting in Senior Secondary Schools. And to provide occupational planners and decision making.

1.4             RESEARCH QUESTION

The research questions which this study tend to resolve are:

  1. Are there motivational techniques sued to stimulate interest in Financial Accounting?
  2. Are those Instructional Materials available in Secondary Schools?
  3. Are teachers teaching Financial Accounting in Senior Secondary Schools really qualified for the job? Has there been any contribution made by institute of Chartered Accountant of Nigeria (ICAN) so for towards the improvement in teaching and learning of Financial Accounting in Nigeria Senior Secondary Schools?
  4. To what extent has the absence of instruction gadgets such as Audio media, visual, projected, non-projected play negative impact on the teach and learning of Financial Accounting in Senior Secondary Schools?
  5. Do these materials enhance effective teaching and learning of Financial Accounting in Senior Secondary Schools?
  6. Are some of these materials constantly used in the teaching and learning of Financial Accounting in Senior Secondary Schools?


The study is carried out to assist the following:

To enable both the teachers and students to have effective teaching and learning on Financial Accounting. To enable Accounting teacher to know how to motivate their students in order to stimulate their interest to achieve their goals.  It will also enable the students to know more about the Financial Accounting and to know it’s usefulness for their future career. To enable Accounting Student’s to identify their problems and find solutions to them at the earliest convenience.


This research study is restricted to five (5) secondary schools in Odeda Local Government Areas of Ogun State Namely:

Egba Odeda High School, Odeda Nawair-ud-deen Grammar School, Obantoko Salawau Abiola Comprehensive High School, Osiele Orile-Keesi Grammar School, Olodo Orile-Kemta Comprehensive High School, Olugbo.


Much is expected of this research work as the research hers intend, but they were faced with the following constraints:

The research period is limited and funds at their disposal was limited . Some materials needs in carrying out the study were not found on time. Some respondents showed negative attitudes towards the questionnaires.


Instruction Materials: These are materials objects that aid teaching and learning more meaningful teachers use them to explain, illustrate and simplify concepts and ideas.

Learning Gadgets: These are materials designed provided genuinely for the purpose of instructional usage overhead projectors, charts, textbooks, slides e.t.c

Financial Accounting: It is the recording of day-to-day business transactions in a systematic manner.

Learning: Learning is relatively permanent change in behaviour as a result of exposure to conditions in the environment. It is also defined as acquiring knowledge or skills gained through study or by being taught (Oxford Advanced Learner’s Dictionary).

Researcher: A person carrying out an investigation in order to discover facts or get additional information (Oxford Advanced Learner’s Dictionary).

Research Question: Some hypothetical question raised by the researcher to help him carrying out the research.

Respondent: A person who answers questions, especially is survey or questionnaire (Oxford Advanced Learning Dictionary).


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