When my friend’s nephew, whom I knew personally, decided to major in accountancy, it was a happy occasion for all of us. Being a bright student, this subject, though with its rumour of being a difficult one did not really bother him, till his first semester examinations. With a disastrous result, he asked for my help to ease this subject for him. That is when I actually took personal interest in this subject and got into detailed approaching that could help students in future.
As per my efforts, there can be certain easier route to make sure that this subject can be made easier for students. Only a proper guidance and care is needed while explaining details associated with this subject.
Where the problem arises?
As I have seen on a personal note, the major problem arises in managing the balance sheet and equating both sides of the table. Once this process of ascertaining assets and liabilities are explained in detail, then the rest of it can actually be handled in a systematic manner.
Also, most importantly, there is need for proper guidance and teachers who could help in making students clarify concepts that are associated with this subject. Nothing can be better than individual attention and practical detailing of a subject.
How to ease this subject?
Before setting down steps that can be followed to ease the subject, it is important that core problems of individuals be detected. Once this detection is done, then it becomes easier to choose that format which can help students in proper manner.
Step 1:Familiarise with definitions:
Before understanding any subject, it is important to take into concern what each of the aspects that are associated with the subject be defined in correct manner. Starting from assets, liabilities, balance sheets, debit, credit, all these detailing are to be done in proper manner. Once definitions of each of these terms are well understood, then further proceeding can be done.
Apart from this it is important to note exactly where these topics are to be placed. In the data entry sheet, debit column is on the left side, while credit on the right side. Now if these basics are not clarified, then further associated issues will not be understood by students.
Also, an example of a transaction should be shown so that students can actually see what is happening and this practical example could improve their understanding concept.
Step 2:Knowing the difference:
After understanding the definitions in detail, next it is important, to know how each of these terms, are differentiated from the other. For this purpose, it is important that certain acronyms be formed that could help in easy remembering. By this process, students will be able to recall each of these definitions in detail and with further application difference can be found. This further helps in making sure that students will understand where each of these terms are now applicable.
Step 3:Understanding basic bookkeeping:
After definitions and in depth detailing is done, it is now important that basic bookkeeping be understood. With help of this, further detailing of this subject can be done. For most students, here comes the major problem. They tend to confuse exactly how this book management is done and how they will be able to manage this.
For this, it is important that there be a practical lesson by teachers with a small group of students. Rather than a large class, explaining this small group becomes easier. This is one of the experiments that were tried under my supervision and it worked wonders for the students. They now know this subject in a better manner.
Step 4:Correct recording:
After this book keeping strategy, now it is important to take care of recording data. A ledger has to be maintained, and that should be regulated in a proper manner. It is beneficial for students to now have a practical ledger that could be monitored by students for better understanding. Nothing can beat practical experience, and this handling of ledger book is one such domain.
With help of this technique, students with the help of teachers can get into basic understanding of this subject accounting. With help of this basic knowledge, it becomes very easy dealing with this subject.
Step 5:Taking online help:
How many times have you checked out YouTube for the latest music videos? Now it is time to use it for some educational purposes as well. With specific preliminary lessons that are uploaded on this site, students will be able to get a direct visualisation of this subject and thus, certain unknown aspects can be clarified.
Also, students can understand nuances that are present in this subject and thus most of the problems that might remain regarding basic clarification can be reduced. However, it is important that these videos are watched in supervision for better explanation.
Final note:
Any subject in this world can become extremely difficult is proper guidance is not given. It is believed by educationists that once this fear is killed or reduced, any subject can become easier.
‘’True education flowers at a point when delight meets responsibility.’’
Hence, it is imperative on part of the teachers and educationists who have the responsibility of teaching the kids accounting, should be patient enough to deal with them. First and foremost, their fear associated with this specific subject has to be reduced. This can be done by means of proper explanation and detailing.
Once that is done, it becomes easier for them to understand this topic and accounting too becomes quite easy.
In case you have any queries or feedbacks regarding our topics, you can surely mail back to us. We are eagerly waiting for your reply. Till then understand details of this subject and make learning fun!


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