A Guide for Students Studying Accounting

Very little to memorize!
College Freshman
Sierra College, Rocklin, CA.

First, I think A Guide is very organized, it is not too long, and it didn?t use unfamiliar vocabulary, the sentences are clear. It is easy to read and it is very helpful to me.

This Guide gave me skills to how to study accounting. Studying accounting is not like reading a novel or even like studying history, sociology, or economics. The Guide teaches me four important processes to study accounting: reading the textbook, working homework, making best use of class time, preparing for exams. The four processes work for many classes, but this article analyzed the characteristics of accounting and gave a very effective idea. Accounting is a technical subject, it is logical, and requires reasoning. Throughout all four processes, the article emphasized the need to understand "why." The three "whys" are to read to understand "why", work problems to understand "how", and strive to be able to say "I understand why they do that". If I can understand "why" in accounting, there is very little to memorize, and I can work problems without the aid of the book. "Ability of reason and understand rather than memorize,?"this idea helped me to open my mind, and become an independent student.

College Freshman
ACC, Round Rock, Texas

Read before hand. Use a tape recorder. Summarize and review the information and then ask questions.

Srudy Guide
Amanda Boden, College Junior
Sierra College, Rocklin, CA

I found the resource A Guide for Students studying Accounting to be helpful. I found it to be a good resource because it accurately describes accounting.

In the Guide it tells you the 2 most important questions to ask yourself when learning a new topic in accounting. Those two questions are

1.Do I understand why? 2.Do I understand how?

This guide also covers how to get the right questions asked to your teacher by writing down the specifics, and possibly an example. I believe this is a great guide in that it reminds you this is a class of building knowledge; you build on the chapters before. Going back and refreshing your knowledge is a great idea.

It covers how to read the Chapters well including the margin notes. Those margin notes are important concepts, if you don't pay attention to them, the why and how can be difficult.

Finally, the guide went over tips to study for an exam, and take an exam. Reasoning and understanding are major points in Accounting -- you have to thoroughly read the question to understand what the exam is asking for. Also I had never thought to read all the questions in an exam and answer the easy ones, thereby relieving the time and answering stress.

No need to memorize!
College Senior
Cambridge College, Cambridge MA, United States

Accounting is not like other reading subject such as History. One needs to take the time to read and understand the concepts and definitions, and then do problems and arrive at meaning of answers to show one really understand the principles of underlining each concepts and application. There is very little need to memorize, instead try to understand each concept and try to write it in your own words that will help you remember easily. Practice makes perfect.By practicing, all the formulas come by automatically -- no need to memorize.

Practical Tips
Ginny M, College Junior
University of Alaska, Fairbanks, Alaska

The emphasis on how important it is to understand the chapters, not just have them memorized, can't be understated at all. As the guide points out, every chapter in accounting does build upon the previous chapters -- not understanding a concept will snowball into a much larger lack of understanding as the course proceeds. I agree with the sentiment that, "if you can understand the 'WHY' in accounting, there is very little to memorize." Once you understand the reason for each step (for example, why each account has a normal balance of a debit or a credit), accounting is no longer a mystery.


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