Abstract
Throughout our experience teaching Financial Accounting & Reporting courses, we have noticed many students struggle with preparing journal entries. The main cause of this difficulty is their inadequate comprehension of the classification of accounting elements, a basic idea in financial accounting, which subsequently affects their capacity to generate accurate financial statements. Due to misclassification, they usually provide incorrect answers or leave some topics unanswered. Another issue is the tendency to focus solely on calculation-based questions while neglecting theory. This is a costly mistake, as theory questions often provide crucial marks that can boost overall scores. There are students whom assume that mastering calculations alone is sufficient, without realizing that a strong theoretical foundation is vital for applying accounting principles effectively. To help students excel, let us share some effective strategies to master this subject with confidence. Collect and Analyze Past Exam Questions UiTM has a database provided by the University Library known as Electronic Question Paper System (EQPS). EQPS is an important resource for library users to obtain past-year examination question papers from all of UiTM’s faculties. Steps to follow: Separate the questions according to topic. Get used to the question format or the way the questions are asked. Categorize questions into theory and calculations. Theory-based questions often relate to accounting standards such as MFRS (Malaysian Financial Reporting Standards). Calculation-based questions involve accounting treatments i.e. journal entries, ledgers, and financial statement preparation. Keep practicing calculation-based questions, as they carry significant weight in this course. Read questions carefully before solving to avoid mistakes. Seek clarification from lecturers. If you struggle with a topic, schedule a consultation with your lecturer. Do not wait until last minute before the examination.
Metadata
Item Type: | Article |
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Creators: | Creators Email / ID Num. Ahmad, Junaidah Hanim UNSPECIFIED Zainal Ariffin, Muhaniza muhaniza@uitm.edu.my |
Subjects: | H Social Sciences > HF Commerce > Accounting. Bookkeeping > Study and teaching. Research L Education > LB Theory and practice of education > Higher Education > Technology. Information technology. Internet in higher education |
Divisions: | Universiti Teknologi MARA, Kelantan > Machang Campus > Faculty of Accountancy |
Journal or Publication Title: | Accounting Inkwell Quarterly |
ISSN: | 3030-5098 |
Volume: | 2 |
Number: | 1 |
Page Range: | pp. 22-23 |
Related URLs: | |
Keywords: | Accounting, Business education, Study and teaching |
Date: | 30 June 2025 |
URI: | https://ir.uitm.edu.my/id/eprint/124425 |