The study based on the impact of educational facilities on the teaching of Accounting in secondary schools in Ikere Local Government, Ekiti State. Three (3) secondary schools were sampled for the study. A well structured questionnaire was used to gather data from the selected school while the outcome of the response obtained from the field of investigation was analyzed using simple percentage method. The study shows that educational facilities have major effect on the teaching of Accounting in secondary schools. The study also reveals the cause of low performance of students in Accounting as a result of lack of educational facilities in secondary schools. Above all, some recommendations were made to solve these problems.

Title                                                                                         Page
CHAPTER ONE                   
Background to the study                                                                  
Statement of the problem                                                                 
Purpose of the study                                                              
Objective of the Study                                                            
Significance of the study                                                                        
Research Question                                                                            
Limitation of the study                                                           
Delimitation of the study                                                                
Definition of term                                                                  
Review of Related Literature                                                  
Research design                                                                      
Sample and Sampling Procedure                                            
Research instruments                                                             
Validity of the Instrument                                                      
Reliability of Research Instrument                                        
Administration of the Instrument                                           
Data Analysis                                                                         
Result and Discussion                                                          
Summary, Conclusion and Recommendation                                   

            This research work deals with the impact of educational facilities on the teaching of Accounting in Secondary Schools. The use of educational facilities in Accounting as a subject has been discovered to facilities teaching and transfer of information, skills, attitude, knowledge and other useful capabilities. Educational facilities are teaching aids that facilities hearing. It makes teaching easier and convenient for the teacher. It is also known as self supportive device which can be used by the teacher to present a body of necessary information in the teaching process. It is believed that a well-planned school will gear up expected outcomes of education that will facilities good social effective teaching and learning process and academic performance of the students. Relating this study to international occurrences are the assertions Williams & turner (2008), which reported that safe and orderly classroom facilities (aspect of instructional space), school facilities (accessories) were significantly related to student’s academic performance in schools.
 Accounting as one of the subjects in business education, has functions of developing in individuals, skills, knowledge, attitudes and values towards solving problems and towards satisfaction of real needs in life. Accounting is a very important branch of business education in which much of our daily life is governed and attached, by the results and application of business.
The National Council of Education (NCE) in 2007 gave the approval to the Nigerian Educational Research and Development Council (NERDC), the government agency sadded with the responsibility of developing curriculum for schools in Nigeria to review the existing senior secondary school education (SSE) curriculum (Ahmed-Rufai, 2010). The author further affirmed that the new curriculum was set to meet up with both national and global challenges and issues. The NERDC has therefore fulfilled this task by the senior secondary school education (SSE) in line with the globally acceptable best practices.
Akanbi (1998), observes that the unique place of educational facilities has traditionally been grossly misunderstood and correspondingly neglected. Therefore, this research work will deal with educational facilities available in teaching process and how the teachers can make effective use of them achieve educational objectives. The fact is that without educational facilities, teacher cannot have effective teaching and Nigerian government has been concerned about in that educational facilities should be available in the school in order to be applied to teaching activities. Accounting is the process of recording business transaction in a systematic form so that the financial position of the business can be communicated to the users of such accounting information. Igboke (2003) sees accounting as that which equips individual with knowledge of recording, analyzing, classifying and interpreting financial information as well as the pedagogy required in teaching the skills. Accounting is important to the economic and business financial world.  
For centuries, the subject of school facilities has received considerable attention from the public as well as educators. Educationists are faced today with growing challenges of maintaining the nation’s educational facilities. At the same time educators have to prove that student’s achievement in secondary schools depends greatly on the school facilities available in the schools. Traditionally, secondary schools have not recorded much attention on the issue of school reforms. This is possible due to lack of sequential proximity that secondary school has as the impact of the school facilities and the physical environment on education has not been ignored in current research. It has been discovered that school facilities available in schools where students learn can greatly impact moods satisfaction and self-worth (Ma and Macmillian, 1999) facility appraisal should be one of the many roles assumed by educational leaders maiden and foreman (1998) claimed that school administration should be armed with a general understanding of the relationship between the various school facilities and learning Climate it stands to reason that facility  evaluation would warrant equitable and effort to that of ventures into and curriculum.
A growing body of research contributes to the belief that school facilities impact students achievement behaviour. Attendance and teacher retention (Neitt, 2000) there has been a general outcry about the falling standard of education in Nigeria since independence the performance of students has continued to fall in examination, this is to say that the academic performance or achievement of students ahs been all the time, very low factors for such retrogression in the educational system include the lack of the school facilities. Although other factors are at play but non availability of school facilities is the dominant factors causing low students performance in school especially in our secondary schools by nature , school facilities are those materials things needed to facilitate teaching and learning in the school (Ognodi, 2003) the school, like other productive system require materials (facilities) to have been positively linked with students academic performance (Ibrahim, 2006) the national goal of education is to provide satisfactory  flow of men and women capable of acquiring the skills needed to explore the natural resources of the country and facilities are to be abundantly available in the school.
 It is a truism that no academic performance can be achieved without school facilities and it is also a truism that the facilities needed for the implementation of good academic performance are not readily available in our school and where the equipments are available, there is usually no adequate manpower to manage these facilities to enhance the performance of the students in our secondary schools
Researches have shown that there are a lot of factors that could influence the academic performance of students in accounting. Such as negative attitude of the students towards accounting, home-related and school-related factors etc. Sriffth, (1999) noted that family background is an important determinant of accounting education students’ performance in accounting at all levels, where school characteristics have minimal effects.
1.2 Statement of the Problem
Purpose of the Study
1.     To find out the impact of using educational facilities on the teaching of Accounting in secondary schools.
2.     To find out the problems associated with the uses of teaching aids in secondary school.
3.     To suggest solution to the problems associated with the use of teaching aids in secondary schools.
Objective of the study
1.     To facilitate a transition in the use of Accounting.
2.     To provide the students with basic knowledge in accounting concepts.
3.     It show accounting in the inter-relation with other subjects.
4.     To provide a course, which is complete for students not proceeding to higher education while it is at the same time a reasonably adequate foundation for a post-secondary Accounting courses
Significance of the Study
The benefit that would be derived from this study:
1.     It helps the researcher to have wide knowledge on the uses of educational facilities.
2.     To enable the students to create more interest in learning.
3.     It enables the teacher to be more effective in teaching.
4.     It helps the students to have a quick assimilation because of the physical experience of materials in use.
5.     It enables the teacher to talkless in the classroom when teaching.
Research Questions
i.                   Does lack of equipped library have effect on the academic performance of students in Accounting?
ii.                 Are the relevant educational facilities used while teaching Accounting?
iii.              Does availability of educational facilities contribute to the performance of students in Accounting?
iv.              Do school teachers use educational facilities in teaching Accounting?
Limitations of the Study
Limitations are aspects of the study that negatively affect the results of generalization of the study but which a researcher has no direct control over. The main limitation of the study arises from the fear of teachers which affected the filling of the questionnaires.
However, the researcher assured them that the information will be treated with confidentiality and will be used for the purpose of the research only.
Due to the fact that the researcher is employed, the time available to do the research was not enough for excellent results.
1.8            Delimitation of the study
The study will be delimited to sampled Ikere local government secondary school teachers in Ekiti State. The study will involve teacher and student in secondary school in Ikere local government area.
1.9 Assumption of the Study
The researcher assumed that teachers working environment is conducive, they are motivated and therefore be able to respond to the research questions with an open mind. The respondents will respond positively and answer questions without being biased.

Definition of Terms
Some of the terms used in this research work are logical and complex and to avoid misinterpretation and misunderstanding by the readers there will be need to explain them.
These terms include:
Impact: The powerful effect that something has on somebody.
Educational Facilities: Equipment that are provided for providing education that are connected with education.
Teaching: Teaching is the system of impacting knowledge to the student or pupils through communication and actions. It is the act of transmitting information from teachers to the students and from students to the teacher during the academic hours.
Truancy: When students stay away from school hour you describe that behavior as truancy and the students himself is call truant.
Textbooks: These are resources designed for use in teaching the whole or part of a particular study. It consist of the author(s) sources of information, content picture it any index on references.
Boredom: When student fell tired and not interest during the lecture in the classroom that attitude is said to be boredom.
Accounting: is the process of recording, classifying and summarizing transactions mainly in monetary terms.