ABSTRACT

 The purpose ofthis study was to examine the utilization of instructional materials for the teaching and learning of financial accounting in senior secondary schools in Ikwuano Local Government Area, Abia State. This study made use of descriptive research design. The total population was four hundred and fifty six (456) which comprised teachers and students in nine (9) Senior Secondary Schools in Ikwuano Local Government Area that offered Financial Accounting . A Sample size of 250 respondents which comprised of 96 Accounting teachers and 154 Accounting students were randomly selected, fhe instrument used for collection of data was a questionnaire designed by the researcher for the teachers and students of Financial Accounting in senior secondary schools. Five Triesearc4i=questions=and=tliree=nuIl=h.ypotheses=were=formulated=t0=guide=the=study?=tAest= was used to test the hypotheses at 0.05 level of significance. The findings were that good and relevant textbooks were the instructional materials available to be used.to influence students academic performance in financial accounting; that instructional materials should possess the characteristics of availability, accessibility, suitability, visibility. simplicity, qualitative and regency to enable it improve the performance of the secondary school students; that instructional material are important to influence students academic performance in Financial Accounting and that teachers qualification and experience were the major factors affecting the use of instructional materials to influence students academic performance in Financial Accounting in secondary schools. Recommendations made in line with the finding, include that the financial accounting teachers should endeavour to improvise instructional materials for cffcclixc teaching of Financial accounting in senior secondary schools: government should ensure adequate employment of dedicated and, qualified financial accounting teachers; provide funds and sponsor teachers attendance to conferences, seminars, and workshops on utilization of instructional material for teaching and learning of Financial Accounting in senior secondary schools.