Accounting is one of the important subjects in schools as it provides learners with the necessary skills on how to deal with real life financial situations. However, it has been found that learning resources play a critical role in the teaching and learning of Accounting, as well as on students’ performance in the subject. The study observed that many of the schools which had inadequate supply of relevant resources and materials underperformed in Accounting as a subject. The purpose of the study was to investigate the influence of learning resources on the performance of learners in Accounting. The study utilized a case study design where only one school was used because of the challenges it has with performance of students in Accounting. Three teachers who teach Accounting were purposively selected in addition to five learners who participated in the focus group discussion. Recorded interviews were used to collect data which were analysed according to themes. Participants consented to participate in the study. Findings of the study revealed a dearth of the relevant teaching and learning materials for Accounting. It was also evident that shortage of textbooks made it difficult for teachers to teach it properly. More so, the school did not optimise the use of technology and the internet in teaching the subject. The study concluded that it is important for schools to provide the needed teaching and learning materials for Accounting. Also, there is the need for teachers to integrate the use of online platforms which enhance the interest of learners in the subject. Lastly, the study is of the view that since Accounting is a critical subject, it is pertinent to provide periodic workshops and seminars to fill the knowledge gap of teachers. The study recommended that, to improve the teaching and learning of Accounting, it is important that textbooks and other relevant resources for teaching and learning are provided timeously. There is also the need to provide the necessary support that empowers teachers to enhance the teaching of Accounting. Lastly, the study recommended the use of the internet and the relevant technology which promote students’ interest in learning Accounting.

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