The Accounting Review Vol. 25 No. 1 1950
SOME SUGGESTIONS ON THE TEACHING OF PRINCIPLES OF ACCOUNTING.
Abstract
The article presents the author' suggestions on the teaching of the principles of accounting. The author had tried several methods in getting the contents of a chapter on accounting principles across to the students. The method author had used and which had brought he most gratifying results is the procedure of building the lecture and discussion around an appropriate problem. The problem needs to be short enough and yet as inclusive as possible in regard to the theories to be discussed. Students are asked to contribute to the solution of the problem as the solution is being developed on the board. Definitions, procedures, and various theories on a particular point are brought to the student as the solution progresses. Enough time is allowed so that he can write intelligent and meaningful notes. It may also be well to summarize at this point the factors which are found to be very helpful toward the encouragement of class participation. The students are asked to contribute to the solution of the problem being developed on the board.
- DOI
- 10.2308/tar-7064486
- Volume
- 25
- Issue
- 1
- Pages
- 96-99
- Language
- en
- Sources
- openalex crossref