1.1 Background of the Study
There are developments in the Nigerian education sector, which indicates some level of Accounting application in the secondary schools.
The Federal government of Nigeria in the National Policy on Education recognizes the prominent role of Accounting in the modern world and has integrated it into education in Nigerians to actualize the goal.
The policy was that government will provide basic infrastructure and training at the primary schools. At the junior secondary schools, computer education has been made a pre-vocational elective even at the senior secondary level.
The Federal Ministry of Education has launched an ICT-driven project known as school Net (www.Snng. Org) Fed. Republic of Nigeria, 2006) which was intended to equip all Schools in Nigeria with computer and communication technologies.
But the big questions are, “how can these policies and initiative of government be implemented, who are those that will take the pains to bend low to learn, and those that are capable to handle the course the way it will interest student”. Which have being the problem in the education sector, and topic of this study. But in this study too, we are going to see those problems one after the other and how they can be solved. So that government policies and initiatives may have impact on teacher and students may advance.
A case in point is in Enugu state, being one of the old eastern developing cities, being equipped with the modern art facilities, good governance and education system working perfectly, was being chosen to be the study area.

1.2 Statement Of The Problems
The problems on this study can be stated in many ways but few to be mentioned due to the fact that Accounting and information and communication have impacted greatly on teaching, learning and researchers But in many ways the efforts are being militated both among the teachers and students.
Therefore, we can obviously state the following problems:
No computer awareness programme for teachers. Teachers not Accounting literate, and this has become the greatest problem that faces the advance of teaching and learning of Accounting among students.
Not using real World problems and situation in teaching. For instance “GRIDPIC” which has been created for teaching junior and middle secondary school or instructional based teaching method. Which results in students sleeping during classes.
Very low functional Junior school Accounting classes and Training method.
No teacher network (MGMP) in junior secondary Education. Through which teachers can obtain help for evaluating teaching and learning activities in the schools, and identifying school problems.
Also, no per Assessment and computer literacy of junior secondary school students.
Some Accounting literacy lessons were given to 166 grade eight, but yet have not provided any varied teaching and learning approaches.
High cost of Accounting gadgets for schools to afford, and low interest of students to learn computer in proper way but for dubious businesses.

1.3 Purpose Of The Study
The purpose of this study is to show case how the Accounting and information and communication have improve the education system. Knowing that computer is a veritable and indispensable tool for education system. In the sense that this computer driven-age, Everyone requires computer competence to excel. Organizations are finding it very necessary to train their employees to establish or increase their knowledge of Accounting and other information and communication facilities. And this calls for early acquisition of Accounting skill.
Secondly, the purpose of this study is to address some of the problems militating the effective teaching and learning of Accounting in the junior secondary schools, which is the case at hand and also make adequate recommendation to solve the problems to a curtain level.
Therefore, this study is to:
i. Expose the inadequacies inherent in the manual system of information in teaching and learning at junior secondary schools.
ii. Highlight the use of computer in teaching and learning among the teachers and students.
iii. Determine how far the implementation if the Accounting driven-project known as school net (www.Snng.Org) and mobile internet unit (Miu) launched by federal Ministry of Education has solved the problem of teaching and learning of Accounting in the junior secondary schools.

1.4 Significance Of The Study
In a nutshell, the significant of teaching Accounting in Junior Secondary school can not be over emphasized. It paves way for a proper enlightment to the students, teachers and even the parents who are at homes.
During a computer class, students gets to know the elementary aspects of computer and its functions, they will be taught how to get information from the system with the aids of mouse and keyboards. They will be inform that with computer (system), they can get the correct spelling of a word, its pronunciation, its usage in a sentence as well as its similarities. Students can equally do their assignment in the system among others. As no knowledge is a waste, through teaching, a teacher is a in a better position to learn more. Interacting questions with students also gives a teacher a greater chance to learn more.
However, most of the parents today are computer literate due to the fact that his child knows computer and they bought it for house usage.
This study is significant in many ways, as computer has impacted so well on teaching, learning, researches and other number of ways in the school management. It provides help for evaluating teaching and learning activities and identifying school problems and keeping up to date of the school operation and teaching method. It provides online collaboration for students, teachers and entire management. And keeping the teachers and students up-to-date with modern calculation level.
The teachers will have a structured way of describing their teaching, tackling problems or making researches. Since one cannot give what he-she doesn’t have, the teachers should equip themselves to overcome challenges in the field of teaching. As they will also be able to safeguard information and other vital records. Also motivate students.
This study is also significant to students in such away that they will be able to be proficiency in using computer, both for researchers and solving problems. And interacting with other students both in other countries. Incusing other internet businesses, and opportunities. It will also grant them the opportunity of becoming up-to-date of modern teaching methods and calculation.
The significant of this study to government is that no developed country has never done it without government and the people. No developed country has never done it without literates. And today innovations are taking over, therefore it is only the literate ones can salvage the country. Government should train students and support schools financially to afford the price of computer sets for teaching. And creating enabling environment for teachers and students, so that the new breeds may acquire the knowledge that is required in this computer age. For the betterment of the Schools, teacher, the government etc.
The government should be organizing literacy programmes for teachers to keep them ever-fit in the prevailing challenges in teaching profession.
This is very important because the New Partnership for African Development (NEPAD) has scored the level of African continent student’s experience with computer and their proficiency in using them very low. Fifty-five percent of students within the continent, including Nigeria, Algeria Cameroon, Egypt, Mali, South Africa, Garbon, Riwandar, Senegal, Mozambique, mauntus, Lesotho, Burkina-Faso, Uganda and Congo, (who are participating in the first phase of the NEPAD e-school initiative, stated that they had no experience at all in using computer. Other findings include that the typical African schools environments provide neither opportunity nor training for their students in using computer. That 75 percent of responding teachers have no or very limited experience and expertise regarding computer education and application. And with this, we can see obvious reasons and problems that militate against the learning of basic Accounting courses in junior secondary schools.
This has motivated us to write on this topic to create awareness of effective integration of Science teaching for the junior secondary schools. And to have teachers forum on computer integration into teaching and learning and provide conducive learning environment for the student. Also for checking high school fees and pressures for delivering and coverage of an overloaded curriculum of Secondary schools. Not just only the education profession but to extend same to other profession who might be involved in Accounting  literacy programme.

1.5 Scope Of The Study
This study is restricted to the problem militating against effective teaching and learning of Accounting in junior secondary school.

1.6 Research Questions
With respect to the problems militating against the effective teaching and learning of accounting in junior secondary school, the following research questions will be answered:
1. Is there an increase in students desire for computer?
2. Are students will to continue with the study. If the constraints or problems are minimized?
3. How is the student enrolment in Accounting education within the last session, was is on the increase or decrease?