THE COMPREHENSION GAP FOR BEGINNING ACCOUNTING STUDENTS.
There are two basic approaches to the teaching of accounting fundamentals. One, using the deductive method of reasoning, introduces first statements in the hope that an understanding of the end product of accounting will capture the students' interest and broaden their comprehension of the subject. It is also hoped that it will permit them to appreciate reasons and the need for the detailed procedures. The other approach, the inductive, begins with the account and works forward in a logical manner through the accounting procedures to statements. Many texts have been written using one or the other of these two approaches but it appears that the statement approach has gained the widest acceptance in the past decade. The reason for its popularity is the belief that it gives students an overall grasp of the subject more quickly. Some may question this conclusion, but all will agree that the goal of an early understanding of the complete picture of the accounting procedures is desirable.
- DOI
- 10.2308/tar-7129530
- Volume
- 29 (1)
- Pages
- 138-140
- Language
- en
- Export
- BibTeX
- Sources
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