Assessment of Instructional materials in teaching and learning Accounting

The purpose of this project was to survey the availability and the extent of utilization of instructional materials in the teaching and learning of Financial Accounting in Lagos State Secondary Schools. Five research questions were formulated from the statement of problem and the purpose of the study. Data were collected through the use of questionnaire, administered on Business subject's teachers of the five (5) selected sample Secondary Schools. Data collected were analysed using Descriptive statistics with the Statistical Package for Social Sciences (SPSS). Findings of the study show that diagrams and chalkboard were available and utilized in Financial Accounting. Student's attitude towards the use of audio-visual aids was positive. The students supported the use of visual aids in learning Financial Accounting as it reduces boredom, it makes lesson more practical and interesting. Teachers and principals reveal the lack of sufficient fund which is the greatest among others constraints that gives set back in the provision and utilization of instructional materials for teaching and learning.
The above finding implies that instructional materials should be supplied to secondary schools for effective teaching and learning of Financial Accounting.