Factors determining students’ understanding of the accounting cycle / Norulhuda Abdul Razak

At present students are facing difficulties to master the introductory accounting subject. This brings a concern to the future of accounting arena whereby fewer competent accounting undergraduates are produced. Conventional methodology or passive learning applied in the classroom may have contributed to the root of the problem. Students prefer and expect opportunities to be actively engaged in their education experience. As more methods become available to engage. students in experiential learning, examining the impacts of this methodology becomes even more important. This research seeks to determine the relationship between three determinants influencing the students’ understanding of the accounting cycle while engaging the theory of experiential learning through business process simulation at one of the higher education in Setiu, Terengganu. Accounting cycle is discussed from the perspectives of accounting documentation and its functions and element of internal control. The determinants of students’ understanding of the accounting cycle are prior knowledge of accounting, students’ major of accounting or non-accounting and students’ satisfaction after going through a simulation.