1.1 Background Statement

Accounting is the language used to communicate financial and other information to people, organizations, government and some technical information processing and storage devices. Accounting information is used by everybody in the world over in day to day activities. Non profit making organizations such as clubs and churches also used accounting for planning, conducting and finally reporting activities.

Some accounting aims at conveying financial information to many people, it will not achieve its aim if it is reported in such a way that its used are able to accept it without questioning. In order to make the conveyance of this information effective there must be some guidelines and principles to follows, unlike laws of physics, chemistry and economics, principles prediction of future events.

Accounting itself is a practical activity and the purpose of its theory is examine the assumption and ways of thinking which the behind its rules and principles.

The increasing business complexity in the world today has imposed a responsibility on business education in general and instruction of accounting in particular with the advent of new policy in education almost every secondary schools in Akwa Ibom State offers business studies which is a prerequisite for accounting recognizing the importance of accounting to the whole realm of human existence, governments have encouraged the teaching of accounting in schools and hence a free and compulsory level. High sums of money have been invested on it. In Akwa Ibom State, accounting is taught in secondary commercial schools. There is a school of accounting to further enhance the knowledge in this area. There is also the institute of chartered accounting of Nigeria for professional accounting in Nigeria.

1.2 Statement of the Problem
Accounting is one of the subjects recognized by the West African School students in their school certificate examinations. It is the foundation in which the whole system of modern business rests, for without it used business transaction could be carried out only in their elementary from (Vickery 2007).

Accounting is a complex subject that involves mostly calculations. It is a common belief that mathematic is a difficult subject and since accounting has much to do with figures and calculation, this belief may be transferred to it. Most of the teachers who study accounting at National Certificate in Education (NCE) and Bachelor of Science Degree (B.SC) levels do not choose to teach in secondary schools, this is because they are accepted to work in the office outside teaching and because teachers are not well catered for, the condition of service in the teaching profession is not encouraging. This reduces the number of teachers in secondary schools. Unlike other subjects, textbook in accounting at the post primary level are not available since teachers of accounting do not write them. Even the government of Akwa Ibom State wrote some textbooks on the key point in 2005/2006 academic year, account textbooks were not included. This is to say that even the government count accounting as a profession as non important.

Secondary commercial schools where accounting is offered are not many in the states. This has blocked the student chances of offering it in WAEC, NECO and NABTEB Examinations. The need to address the problems should not be over emphasized and this could be made possible through a research. This has long been absent. It is the absence of research evidence to point out factors that are responsible for poor performance of secondary school students in this subject and how such problems could be rectified that is the basis for this investigation.

1.3 Objective of the Study
This study was carried out to:
1. Find out how student performance in accounting in Akwa Ibom State.
2. Find out the teaching strategies used for teaching accounting.
3. Find out what are factors that affect their performances.
4. Recommend remedies, if any of the improvement of the performance.

1.4 Research Questions
In this work, the following research questions were;
1. Does lack of guidance and counseling services in secondary school affect student’s performance in accounting?
2. Does parents influence in the choice is carrier of secondary schools student affect their level of performance in accounting?
3. Does teaching strategies have influence in student’s performance in accounting?
4. Does student’s corollary performance in mathematics affects their performance in the subjects?
5. Can a student’s special interest in accounting affect their performance in the subject?

1.5 Significance of the Study

It is hope that the research will yield useful findings: These findings will drawn the attention of government, teachers’ poor performance of students in accounting. These factors will help the teachers and government immensely on how to improve on these factors to enhance good performance in accounting. When all these things are corrected by providing qualitative, effective and efficient teachers themselves are willing to guide their best to the students, certainly there will be improvement besides, it government also motivated teachers by providing incentives, textbooks and other aids in the cost of teaching accounting students will perform best on the subject.

Findings will hopefully highlight the needs for accounting educationist and government of Akwa Ibom State to work hand in hand to create and maintain a high level performance of students in accounting.

1.6 Scope of the Study

The scope of the study was to examine student’s performance in accounting in Akwa Ibom State, and to find solutions to the hindrances to the factors that affect student’s performance of accounting on secondary school in three (3) senatorial districts of the state. Eket senatorial district, Ikot Ekpene and Uyo senatorial district.

1.7 Limitation of the Study
Some secondary schools environments were hard. Also not every school in Akwa Ibom State could be visited or reached as some principles were not very responsive.

1.8 Definition of Terms and Acronyms
Accounting: Accounting is one of the social science involve in developing principles and explanations for analyzed, interpreting, communicating and presenting economic activities and events to informed judgment, in case the members of the society who used the financial information must be properly informed so as to be able to make decisions regarding the information presented to them. Langley (2001).
Furthermore, accounting is the act of recording, analyzing, summarizing, presenting and communicating economic information or economic activities and events by an accountant or his representatives to those persons who have the need and right to be informal who need the information to presented for decision making. Briston R. J (2002).
Book Keeping: This is the act of recording mercantile transactions in a regular and systematic manner, the act keeping account in such manners that man may know the true state of his business and property by an inspection of his books.
The information is arranged so that it may be easily analyzed, that is examined to determined financial condition of the business or person involved.
Method: Method refers to the means or manner or procedure especially, a regular and systematic way of accomplishing anything orderly and systematic arrangement orderliness Paule (2000).
Financial record: financial record refers to the record of cash or money or monetary worth.
Business: This term, business refer to occupation, work to trade which a person is engaged on commercial industrial or professional dealing which a person is engaged in the purpose of earning a living, the buying and selling of commodities or services. Business pertain broadly to all those delivering those goods and services to those who need for purpose of earning a living or making money. (Alan: 2000)
Transaction: Transaction simply means to do business with a person. It refers to the economic activity of exchange or when money is exchange for goods and services or negotiation. (Farran: 2000)
Asset: An asset can be defined as any item of value own by a person or persons. An asset also means the entire property of a person, corporation or estate with monetary value. They are the properties owned by business. Favell (2003).
Liabilities: This is the amount of money or value which a person or persons owes to outsides or other person. It refers to what a person is owing to others or firms obligation to others. (Bechett: 2000).

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