This project work was undertaken to survey the use of audio visual aids in the teaching and learning of Accounting in some selected secondary school in Igbo-Eze North Local Government Area. To find solution to the problems which gave to undertaking the survey questionnaires were raised to check the availability use and the attitude of teachers towards audio/visual aids in teaching Accounting in the selected secondary school in the local government areas of study. From the findings it was discovered that audio/visual aids are not available in schools therefore teachers teach the various language skills without the required basic aids. Recommendations were therefore made to the appropriate authorities to provide and maintain audio/visual aids in the teaching of Accounting so as to enhance the promotion of learning among pupils towards improved yearly performance and daily use.
Teaching and learning activities are interesting when instructional materials are used effectively and efficiently in a classroom-teaching situation. It is necessary for the teacher in the learning of Accounting in Nigeria to use visual aid material as instructional tools in order to make their teaching more interesting that is to arouse the learning interest, sustain their attention for effective learning. But the problem in many secondary schools as elsewhere in Nigeria is that of the instructional material like audio/visuals are not available and even where they are, the teachers do not use them effectively.
The reason for this attitude may be because teachers engage themselves in so many other relevant or irrelevant activities. The desire and haste of some teacher to cover the syllabus or scheme of work instead of making their teaching more meaningful and imparting. Often time some teaching goals depend on material for planning and utilization of instructional material for some teacher the production of instructional material is only for passing their examination the training college and not for actual use in the classroom.