Accounting is an integral part of our day to day life. Every aspect of human endeavor involves accounting. 'Accounting is the consciousness of the business world'. This means that accounting helps the business owners to be careful about their spending, investments, lending, etc. Despite the numerous importance of financial accounting, the performance of students in the subject especially in external examinations is still poor and this has been attributed to many factors, among which are; lack of adequate qualified teachers, inadequate instructional facilities and equipment necessary for the teaching of Financial Accounting among others. It is therefore possible that the poor performance of students in Financial Accounting experienced especially during external examinations can be traceable to poor implementation of the accounting curriculum. Therefore, there is need to develop and implement the accounting curriculum in such a way that the learners after going through the process will be able to perform their roles appropriately in the society. To achieve this, the proper implementation of the accounting curriculum should be seen as a priority.