Background of the Study
It is  true  that  many  students in Accounting Education today do  not  have  secondary  school  background  in Accounting unlike Mathematics, Economics, “English, Government and so on therefore, they tend to have a negative attitude at the very beginning of the course at the  university and assume  that  accounting  is  a  very  difficult  course.
Students   negative attitude toward accounting, considering it a difficult subject.  This  is usually  manifested  by  their  poor  performance  and  high  rate  of  failure  in  Principles  of accounting. 
          Since principle of Accounting has come to stay in Nigeria secondary school the factors that affect students’ performance in the subject becomes a necessity.
Factor that enhances academic performance among learners according to some findings is gender. That is to say that there are indications of gender bias in examination performance i.e. male tend to perform higher than females in examination due to certain extraneous factors ( Kabir 2009), In the same way to maintain the view that past performance was found to be related to future performance. This is also by Kalil (2008) where he maintained that students past performance in ‘0’ level examination was found to be related to their future performance The concept of learning environment is very broad and its effect on learning cannot be over-emphasized. Akinboye et al (1981) maintained that the physical environment is complex; its effects on learning are also complex. In the physical environment there are forces such as temperature, pressure, and humidity which affect individual and consequently his learning. He further stressed that learning is a product of an individual’s interaction, with his environment. This position maintained that, a conducive environment is necessary for effective learning.
Accounting has been generically referred to as the language of business. It is an aid to trade and one of the foundations on which the whole structure of business rests. Accounting is a process of identifying, recording and interpreting economic events. "It is the determination, analysis, interpretation and communication of economic data" (American Institute of Certified Public Accountants, 1940) Accounting is an indispensable tool for entrepreneurship in any of the vocational skill. Hence, it is an element of business education and business education itself is a component of vocational education (V. E.) Osuala (1981) described vocational education as including such areas as Agricultural, Business, Health Occupations, Industrial/Technical and Home Economics.
The problems facing accounting in Secondary Schools are twofold: the teaching on the one hand and learning on the - other hand. The performance of students in the subject in the SSC Examination has not been encouraging. Students are generally deficient in numerate subjects like accounting and mathematics. Fakuade's (1980) report, that pupils had been deficient in simple mathematics can also be applied to accounting. The ever-increasing poor performance of students in accounting in secondary and post secondary Schools is a serious concern and unpalatable signal to the development of accountancy (Oloidi 2003a). No doubt the poor performance in accounting can be traced, in part, to the poor methods of teaching the subject. As Agbenta (1981) has pointed out on the need for practical lessons in the physical sciences, it can also be stated that teaching of accounting in secondary school without the use of accounting laboratory for practical lesson, inhibits the study of the subject. Teachers should improve on their teaching methods and processes. While it is not the objective of this paper to be teaching methodologies, it is of utmost necessity that accounting teachers should note that the enduring solutions to these problems are from the teachers.
          Accounting teacher should be 'efficient, effective and qualitative. Marving, Kinder and Schunert (1977) argued that the effective teacher should have good understanding of the subject he teaches. Lack of good preparation was identified by Clark (1977) as causing poor teaching.
          On the part of the students, the findings of Ajogbeje (1998) on mathematics can logically be applied. He stressed sex- stereotyping, transfer of poor attitude between peers and from older students, and poor self-concept towards the subject, the influence of the environment on the student, .as affecting learning. The government on its own part needs to provide adequate fund, materials and human resources and necessary motivation of student and teachers (Oloidi, 2003b).
          Against the foregoing background, it would therefore be very necessary for accounting teachers, the secondary school administrators and the government to take a critical look at the ways of improving the status of accounting as a subject in secondary school. This paper shall identify the problems facing teaching and learning of accounting in secondary schools and proffer far reaching solutions to these problems.

Statement of the Problem
Observations and reports from examining bodies like WAEC, NECO and JAMB revealed that a high percentage of secondary school students continue to perform poorly in principle of accounting. Despite the laudable efforts at developing an acceptable general accounting curriculum students’ performance in the subject appears to be declining over the years.  Yet in the face of all these efforts put in place by various stake holder and curriculum planner the rate and degree of students’ poor performance in senior secondary school examination in principle of accounting must now be a problem of national concern. The question that readily comes to mind is; what are the problem confronting the the teaching and leanring of accounting? Are the teachers of principle of accounting adequately qualified and properly trained in the subject? Is the excessive workload and lack of teacher training facilities at the root of poor teaching of accounting?
Purpose of the study 
The major objective of this study is find out the problem confronting the teaching of accounting subject in Lagos state, wit special refrence to Ojo Local government area

Specifically, the study will;
1.     Determine if teachers’ and students’ attitude to teaching and learning of principle of accounting is one the major problem confronting the teaching and learning of accounting in Ojo LGA
2.     Determine if  school environment affect the teaching of accounting
3.     Find out if Teachers’ teaching methods affect the teaching and learning of accounting
4.     Find out  if  teachers’ use of instructional materials contribute to the problem of teaching and learning of accounting
5.     To find out the problem facing the teaching and learning of Accounting in Secondary schools?
Research Questions
To achieve the objective of the study, five research questions were raised.
1.     Does teachers’ attitude to the teaching of principle of accounting constitute a problem in the students’ performance?
2.     Does school environment influence the teaching and learning of accounting?
3.     Does teaching method constitute significant problem in students’ performance in principle of accounting?
4.     Does the lack of instructional materials, educational facilities and inadequate supervision constitute a significant problem in  teaching and learning of accounting?
5.     What are the problem facing the teaching and learning of Accounting in Secondary schools?
Significance of Study
It is envisaged that findings from the study may reveal problem that influence the  teaching and learning of Accounting Examination in Lagos State. This exposition would help Lagos state  state Directorate to adapt workable measures or strategies that are likely to improve the teaching and learning of accounting.
          The study would provide information that is likely to be useful for the purposes of In-Service Training for teachers and other stakeholders in education in the State. It may also serve as a reference material for policymakers to consider in the design of programmes to pursue at the basic level of education that might yield encouraging WAEC results.
          Finally, this study is likely to inspire other researchers to embark on similar studies into factors affecting academic performance of students in Accounting Examination in other Districts and satieties, so that more general information about factors that contribute to falling standards in education especially in Public schools could be obtained and addressed to improve academic performance of students.

Scope of the study

          The study covered 5 Senior Secondary Schools in the  Ojo Local government area of lagos State. The study include three private schools and 2 public schools



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