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This paper examines the effect of Simulation- Game Cards (SGC) on the teaching and learning of simple interest, profit and loss in Enugu state junior secondary schools. Two research questions were formulated and answered using the mean. Mathematics Achievement Test (MAT) developed by the researchers was used to collect the relevant data for this study. The two hypotheses raised were tested using Analysis of Covariance (ANCOVA) at P < 0.05 level of significance. The results indicated that the researchers’ developed simulation-game cards improved students’ achievement in simple interest, profit and loss. Equally, female students benefited more than male students under the SGC. The researchers recommended among others that SGC should be adopted as one of the teaching method in mathematics for effective enhancement of simple interest, profit and loss instructions in junior secondary schools. KEY WORDS: Simulation, Game Cards, Simple Interest, Profit, and Loss

Effect of Simulation- Game Cards on the Teaching and Learning of Simple Interest, Profit and Loss in Enugu State Junior Secondary Schools