Learning about any topic is a complicated process. Most students take a lot of time and effort to get into the theme and realize it. The topic of financial accounting was never considered as easy, therefore, when studying this topic, it is necessary to resort to auxiliary techniques, teaching materials and also to the study guide. One of the most effective methods based on the use of flashcards.
This system is called Leitner system. This method includes interval repetitions, to more efficiently remember and repeat the required material. At the first time, a system appeared in the 1970th of the XX century, thanks to a German scientist, Sebastian Leitner, who described this technique in his work “How to learn to learn “. Flashcards have a small rectangular size, which can be made of cardboard or paper, or in an electronic version.
With the help of such information cards, it will be much easier to understand such areas as:
• Terminology. On testing, a large percentage of questions are given terms and concepts. The student must know the sense of a word that exists in accounting, as well as where it is applied. Cards are a great option for test help.
• Structure. Studying materialscontain a huge amount of explanations about how to properly write financial reporting, plan balance, cash flowsand earnings. Flashcards help to organize this data and keep in mind the basic essence of all kinds of documentation; they are also good in the preparation for the exam.
• The purpose of flashcards is to simplify learning materials, structure info, and improve student skills about the discipline of management.
Knowledge, which will be correctly placed in their places, will remain in memory for a long time. After studying with that system the student will be able to easily cope with the course and practical work, the subsequent training. And after taking an education he can use it in his future professional activities.
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