Marselinus Asri

Universitas Atma Jaya Makassar

DOI : https://doi.org/10.58806/ijsshmr.2024.v3i6n19

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ABSTRACT

This research about explores the understanding of accrual accounting concepts among 21 accounting students at Universitas Atmajaya Makassar, based on their reactions to a comprehensive examination. The discoveries uncover a wide extent of comprehension levels, with a few understudies illustrating strong information whereas others battle with crucial concepts. The consider recognizes key zones where understudies confront challenges, especially in separating between gathering and cash premise bookkeeping, understanding the coordinating guideline, and applying altering passages. To address these issues, the think suggests upgraded direction procedures, counting the utilization of commonsense illustrations, intuitive learning sessions, normal appraisals, and peer learning activities. By executing these suggestions, the bookkeeping division can altogether move forward the quality of instruction and way better plan understudies for the complexities of the Accounting.

KEYWORDS:

Accrual accounting, accounting education, comprehensive examination

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VOlUME 03 ISSUE 06 JUNE 2024