Abstract: The use of instructional resources makes teaching and learning less arduous. It enhances learners’ ability to grasp what is taught with ease. Yet most teachers fail to apply the relevant teaching and learning resources in the instructional intercourse. This study explored the views of Senior High School accounting students and teachers on the use of instructional resources in accounting instructions. In all, 12 accounting teachers, who were selected purposely, and 151 accounting students, who were selected randomly, from four selected Senior High schools in Cape Coast Metropolis responded to a set of questionnaire. Frequency and percentages were used in the data analysis. The study found that accounting teachers hardly used instructional resources to promote understanding in accounting lessons. In most cases, the appropriate instructional resources that could be used were not available. It was further noted that the key barriers to use the appropriate instructional resources in accounting lessons were the high acquisition and maintenance costs coupled with the frequent power outages.