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This study seeks to ascertain impact of accounting information on bank lending decisions: A case study of First Bank, Bwari Area Council, Abuja. The study used primary data over a period of one year (2015). The questionnaire focuses on the core staff, contract staff and other staff of First Bank in Bwari Area Council, Abuja. We administered forty (40) questionnaires to respondents of the bank but the total respondents used for this study was thirty-two (32). Simple percentage was used to draw conclusions on the researcher’s questions while Chi – Square was employed in testing the hypothesis through the use of SPSS software package. Results of the investigation show that accounting information received from loan applicants significantly influence First Bank’s lending decision among others. We therefore recommend that banks must employ well trained analysts in the profession, who will be responsible for analyzing each customer’s financial statements for proper interpretation strictly based on merit and also advocate the need to monitor the affairs of any successful loan applicant to ensure that the progress of the project is on course and the loan is not diverted.
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