During the ministerial council meeting of the national council on Education in 1987, the Federal Government of Nigeria deiced to introduce Accounting education into the nation’s secondary school system. This was followed by the inauguration of the National committees on Accounting education the same year. The functions of the committee among others included, planning for dynamic policy on Accounting education  and literacy in Nigeria as well as devising clear strategies and terminologies to be used by the federal and state governments in the introducing Accounting education .impediments to the acquisition
The general objective of the policy are:
1. To bring about a Accounting literate society in Nigeria.
2. To enable the present school children to appreciate and use the Accounting  in various aspect of life and in future employment. The modalities for achieving stated objectives include;
1). Training teachers and associated personal
2). Provision of hardware facilities
3). Curriculum development.
4). Software developments and evaluation.
5). Maintenance of hardware.
The above enumerated strategies can promote or impede the acquisition of Accounting knowledge. Functionalities of the strategies would promote acquisition while deficiency in implementation would constitute an impediment to the acquisition of Accounting knowledge. According to Francisca (2003) the polices are poorly implemented due to poor training and orientation of key implements (teachers). Through constant practice, workshop and seminars, the teachers will be equipped in relevant knowledge needed in Accounting education  which are appropriate for effective teaching and learning of Accounting education .Accounting  requires practices and only the teachers that knows the practices can teach it very well.impediments to the acquisition

Impediments with regard to the stated strategies the non availability of Hardware facilities in acquisition of computer education. Okon (1992) reported on the declining standard of teaching which is done without exposing the students to any form of practical experiences. The acquisition of Accounting education  with the hardware facilities is just like going to school without pen and Books. In the 1990 National Conference on Curriculum development Accounting education was not inclusive in the issues discussed which now made the acquisition of Accounting education very difficult in the secondary school because it was not included early in the curriculum.impediments to the acquisition
Proper teaching and learning with regard to Accounting education  in the state secondary schools have been known to have suffered some set backs. There set backs have been generated by certain conditions such as:
1. Inadequate Provision of Facilities
2. Lack of Trained Personnel
3. Financial Constraint
4. Organizational Constraint (time frame for teaching Accounting in school; periods allocated to Accounting).
On Inadequate Provision of Facilities Ajavero (1998) noted that absence of facilities in acquisition of knowledge creates problems and confusion to the learner instead of making changes in the learners’ life. Ezike (1991) added that Accounting education class is a room where money management are programmed, practicalzed, ordered, grouped, recorded, rearranged, constructed among many other activities but the question is how facilitated is the room that could be boast the acquisition of Accounting for without facilities, the acquisition of Accounting  is not effective.
On lack of Trained Personnel Abiodum (2007), reveled that hence Accounting  is “Cabage in cabage out” There is need that Accounting teachers are well trained otherwise they will cabage wrong thing into the children, and the children will as well Cabage out the Wrong thing. Francisca (2003), said that many of the laudable curriculum we have in use are poorly implements due to poor training and orientation of key implementers (teachers) of these curricula. The teachers through constant workshop and seminars should be well equipped in the relevant methodologies and knowledge that are appropriate for effective teaching of Accounting.impediments to the acquisition

On financial constraint Ukeje (1991), stressed on the need for the government to finance educational section, Accounting education  needs more financial support more than other subjects in the school; if Accounting education subject is not supported financially it totally impedes its acquisitions.
On organizational constraints Accounting knowledge are acquired in the computer training centers and not in school which attracts less attentions to the periods allocated for its lesson in the school. In schools Accounting education  is not included in the school time table that is why Jude (2007), maintained that Accounting education is still limited in the federal colleges.impediments to the acquisition

Statement of the Problem
Accounting knowledge acquisition deals with the knowledge and ability to use Accounting and related technology efficiently with a range of skills covering levels from elementary use to programming and advanced problem solving. In Enugu North local Government Area, there are scarcity of Accounting education teaches, the people of the Area, sees Accounting  knowledge acquisition as a game of learning Accounting education  in an Accounting  Centre and not in the school systems. There are problems associated with the acquisition of Accounting education in secondary schools, which are; inadequate provision of facilities, lack of trained personnel, financial constraints, and organizational constraints. It was on this ground that the researchers choose to write on the impediments to the acquisition of Accounting education  by secondary school students in Enugu North Local Government Area, Enugu state.impediments to the acquisition

Purpose of the Study
The main purpose underlying this study is to find out the impediments to the acquisition of Accounting  knowledge, specifically the students aim to:
1. Find out the extent to which inadequate facilities impede the acquisition of Accounting education  in secondary schools.impediments to the acquisition
2. Find out the extent to which lack of trained personnel impede the acquisition of Accounting education  in secondary schools.impediments to the acquisition
3. Find out the extent to which financial constraints impede the acquisition of Accounting education in secondary schools.impediments to the acquisition
4. Find out the extent to which organizational constraints impede the acquisition of Accounting education in secondary schools.impediments to the acquisition

Significance of the Study 
The study is very essential to the extent that it will be beneficial to the following;
1. The students: The study will enable the students to understand that Accounting education is not for play but for real imprecation of understanding, knowledge and social improvements.impediments to the acquisition
2. The teachers: The study will enable the teachers to understand that there impediments in the acquisition of Accounting education  in secondary schools.impediments to the acquisition
3. Government: The study will disclose the impediments in the acquisition of Accounting education  in secondary schools which now make the government to provide solutions to such impediments and improve the acquisition of Accounting education  in secondary schools.impediments to the acquisition

Scope of the Study
The study focuses on the impediments to the acquisition of Accounting education by secondary school students in Enugu North Local Government Area, Enugu State. The impediments were based on the lack of adequate facilities, lack of trained personnel, financial constraints and organizational constraints.impediments to the acquisition

Research Question
1. To what extent does lack of adequate facilities impede the acquisition of Accounting education  in secondary schools?.
2. To what extent does a financial constraint impede the acquisition of Accounting education  in secondary schools?
3. Does lack of trained personnel impede the acquisition of Accounting education in the secondary schools?
4. To what extent does an organizational constraint impede the acquisition of Accounting education in secondary schools?