INTRODUCTION
BACKGROUND OF THE STUDY 
In teaching, it is highly desirable to know exactly what one aims to achieve as it is in all great undertaking. Instructional materials according to Wiki (1998), are kind of tools or equipment that can help the instructor effectively in theory teaching classroom or in practical assessment. They are also materials that aid in the transference of information from one to another. Also Ilori (2000) pin-pointed that instructional material are aids the teacher uses to arouse the interest of the learner there by enabling the learner to gain direct experience. Instructional materials are assumed to have being in place right from the primary school level but if not properly utilized, enhancement of learning is thwarted. The neglect of the use of instructional materials by teachers pose negative effect in the process of teaching and learning of Accounting education. Merrrel (1993) (p.37) pointed out that at present, schools are continually faced with financial problem and this could increase the likelihood that teachers will make more use of free or cheap teaching materials to supplement their own ageing resources. It is therefore important that teachers remain vigilant and exercise sound judgment on approaching what is available to help them teach and their pupils to learn.instructional materials

The extent to which instructional materials are made available also determines the extent to which they are being utilized in teaching and learning of Accounting education. Onwuka (1981) indicated that instructional materials help the teacher to convey the intended message effectively and meaningfully to the learners so that the learner receive, understand, retain and apply the experience gained to reach an educational goal.
Instructional materials are some of the most important devices which both teachers and learners can use to enhance the quality of instruction. They are good sources of acquiring factual information and help to make learning permanent. Man is naturally endowed with five senses: smell, touch, sight, hearing and taste. learning or change in behavior is through these senses. In effect, these senses should come into play for effective learning. In the classroom the teacher therefore, must sensitize the sense of the learner through the use of instructional materials.

The various topics in junior secondary schools in Accounting education demand the use of instructional materials by the teacher from the preparation and delivery of their lessons to student. Instructional materials include all terms of information carriers that can be used to promote and encourage effective teaching and learning activities. They could be in form of text book, reference books, journals, posters, chart, programmed text, non-print materials, such as films, tapes, models, picture ,recorders etc. furthermore instructional materials are anything the teacher turns for help in his goal-seeking activities. The help may be in form of information, idea, formulae, generalization or experiences (Saylor and Alexander (1966).instructional materials

Tremendous changes have taken place in the development of science and technology. Therefore the Enugu state ministry of education and the school boards are supposed to provide junior secondary school pupils with funds for the procurement of instructional materials likewise, the teacher should use the available materials in his everyday teaching learning process, bearing in mind that the interest of children will be aroused more when they see things in their natural setting and the educational goal will be achieved as well.instructional materials

STATEMENT OF PROBLEM 
The extent of use of instructional materials should not be excluded in teaching and learning of Accounting education. They supply a concrete basis for conceptual thinking and hence reduce meaningless word responses of students. It was observed that the result of student in Accounting education at junior secondary school certificate examinations (JSSCE) are consistently poor. Some of the causes of this poor achievement is related to lack of understanding of the concepts. Also the populations of students in continuation of science subjects in senior secondary schools are drastically reduced. One would ask, are there no knowledgeable teachers who can impact the knowledge of the concepts effectively. For a teacher to be effective in her work, she must know the principles of teaching which also include the use of instructional materials. Teachers have neglected the use of instructional materials in teaching and learning of Accounting education. They engage themselves with chalk and talk method which lives the student with little or no understanding.
This study therefore, tries to determine the extent of utilization of instructional materials in teaching and learning of Accounting education in junior secondary schools in Enugu North Local Government Area Enugu State.instructional materials

PURPOSE OF THE STUDY
The major purpose of this research is to find out the extent of utilization of instructional material in teaching and learning of instructional Accounting educationin junior secondary school in Enugu North Local Government Area, Enugu State. In the light of this, the specific objectives of the research include:.
1. To ascertain the extent to which these instructional material are being utilized in teaching and learning of Accounting education in junior secondary schools in Enugu North L.G.A Enugu state.
2. To ascertain the factors affecting utilization of instructional materials in teaching and learning of Accounting education 3. To find out the possible solutions or strategies through which the use of instructional materials in teaching of Accounting education can be increased.instructional materials

SIGNIFICANCE OF THE STUDY 
It is intended that findings from this research on the interest of use of instructional material will be of help to both the student, teachers, school and the government.instructional materials
1. It exposes the importance of instructional materials which would make students have more understanding on the lessons.instructional materials
2. The information from this research will help teacher to carry out their task with ease unlike the chalk and talk method where the teacher spend the whole time trying to make the student to understand what is being taught.
3. The information from this research will enable the school administrators to ascertain the availability of instructional materials for teaching Accounting education and the extent to which they are being utilized in promoting the new emphases on teaching Accounting education in junior secondary schools in Enugu North L.G.A Enugu State
4. The information from the research will also help the bodies, whose duty is to lay educational policies and monitor the progress of the planned educational evolution to ensure that instructional materials are supplied and bottle necks removed in time to facilitate the effective implementation of this National policy on education with reference to teaching of Accounting education.instructional materials

RESEARCH QUESTION 
This study seeks to provide answers to the following
1. To what extent are these instructional material being fully utilized in teaching and learning of Accounting education in junior secondary in Enugu North L.G.A
2. What are the factors affecting the use of instructional materials in teaching and learning of Accounting education in junior secondary school in Enugu North L.G.A
3. What are the possible solution or strategies by which the use of instructional materials can be fully increased.instructional materials

HYPOTHESIS 
There is no significant difference in the mean achievement (p<0.05) between students taught with instructional material and those not taught with instructional materials

SCOPE OF THE STUDY 
Because of the large size of population of student in junior secondary sector in Enugu state, the study is narrowed to the case study of junior secondary sector in Enugu North Local Government Area in Enugu State.instructional materials.