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The focus of the study is on eliciting the views of the respondents with regard to the way the subject “Financial Accounting” may be introduced in the ab initio stages by the teachers or teaching faculty.
The overall sample size is 1100. The year of study is 2021. Purposive sampling is used. Perceptual mapping, mean scores on five point rating scales, rank correlation and t test are used for analysis.
It is inferred that the students will learn better if focus is drawn on accounting equation. The discussion on Accounting Equation will provide a better understanding about classification of accounts and journalizing. Passage/ comprehension is a useful method to assess the levels of understanding of the subject. The student should concentrate more on why part than the how part of financial accounting. There is a need to search for acquainting with accounting.