CHAPTER ONE
INTRODUCTION
1.0. BACKGROUND OF THE STUDY
Accounting is so persuasive, and the understanding of its usefulness is desirable. It has been called the “language of business”.

The history of accounting is an internal one the double entry book-keeping concept which is generally regarded as the genesis of accounting comes from the Italian city states of the fourteenth and fifteenth centuries.

Book-keeping after the Italian fashion, then migrated to Germany to assist.

The merchants of the tugger Era and the Asian league almost simultaneously.

Some Duton business Philosophers Sharped ways of calculating period income and same Frenchmen also, made use of the whole system to government planning and accountability.
Not long, the double-entry accounting idea.

The British worlds economic position in the seventeenth and eighteenth countries made one an ideal missionary on behalf of an account.

Their influence spread the flag of accounting to North America and the British. Common wealth as it existed then.

Dutch thus, carried the brand of accounting that they had developed at home to Indonesia and other places.

Yet is serving people and organizations internationally.
1.1 STATEMENT OF THE PROBLEMS.
The shareholders of a firm entrust their resources in care of management and reported.

These resources to be efficiently utilized.
At the end of every accounting year, a stewardship report is given to the shareholders inform of financial statement which shows the position of their investment.
Thus many research works have been carried out on Accounting information can be used by management to make decision in a banking industries
1.2 OBJECTIVE OF THE HYPOTHESIS
This study represents an attempt to isolate those aspects of accounting information and job performance which subordinate perceives as operative with in the Afribank plc management, the following are identified objective of the study.
i. It will enable improvement of accounting information performance.
ii. It will identify the types of accounting information styles that can lead to higher job performance
iii. It will provide basis for improving on the job performance of accounting information.
The French made sure that polynesia and French at mist rated territory in Africa use French accounting system and the German’s extended their accounting influence to nations like Japan, Sweden and Garisan Russia.
As the united state economic power grew during the first half of the twentieth country, she naturally developed similar sophistication in matters of accounting.

Also business schools assisted in the development by nursing the conceptual dimension of accounting and having it recognized as an academic discipline in colleges and universities campuses.

After the Second World War united accounting. Influence was felt almost throughout the western world especially in Germany and Japan.

To a lesser extent, it was directly observable in Brazil, Israel, Mexico philippines, Sweden and Taiwan.

Also degree of similar influence in regional accounting development was felt e.g Accounting directives of the European common market and the companies law development for the fire nomadic countries.
Thus, in most individual countries accounting has become an intensely nationalist affairs, having national laws and professional regulation e.g. national Accounting Standard Board (NASB) in Nigeria.
1.3 SIGNIFICANCE OF THE STUDY
The project will identify the roles of accounting over the years.

It will create awareness in the mind of the user and enlighten them on the uses of accounting information generated from financial transaction carried out in the banking industry for making various positions as shareholders, potential investors’ customers’ etc.
1.4 SCOPE AND LIMITATION OF THE STUDY.
This research is restricted to the importance of accounting information in the banking industries.

Using Mainstreet Bank Plc as a case study to represent the banking industry. The problems that envisaged in thus research is unavailability of some data that might be necessary to carryout this work, this result not being able to obtain information declared “secret in the Bank”