This research is on the Effects of Improvised Instructional Materials on Student’s Academic Achievement in Accounting Among Senior Secondary School Students in Yenagoa Local Government Area, Bayelsa State. Some selected secondary schools which amounted to eight (8) were used for the research. Ten respondents were selected from each of the schools totaling eighty (80) respondents. The researcher then used the instrumentation of the questionnaire to get responses from the respondents by administering the questionnaire to them. Same was collected after two weeks; the result was then collated, analyzed and interpreted thus: that students in Yenagoa Local Government Area lack classrooms and accommodation that can accommodate teachers and students. Moreover, students in the Local Government also lack Library that encourages reading. Recommendations were made among which were the yearly budgetary allocation for the educational sector has to be increased. Companies operating in the state, cooperate bodies, philanthropic organizations etc, should assist in providing these teaching aids for the schools. More hostels, library, classrooms, research centers and laboratories should be built and equipped with modern facilities. The school authority should be conscious of the need to develop programmes on student’s welfare for enhanced teaching and learning to take place.

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