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ABSTRACT
This study looks at the relevance of Bookkeeping and accounting information on the performance of commercial bank in Nigeria. It is the view of this study that book-keeping and accounting information plays an important role in the banking sector. In this study the questionnaire as a primary instrument of data collection is used. The secondary source, which entails published materials, is equally used to select the respondent. This research tries to find out and also analysis the problem of book keeping and accounting information and the effects on commercial banks with view of finding a useful solution to them. Finally, it is also the aim of this study to ensure important and practice of proper and adequate book-keeping and records by organization.