Exam-based learning methodologies in accounting education and practice

Accounting report generation, tackling exercises and answering exams is vital, especially when testing the competency of each student. The accounting profession is a demanding course and requires accuracy in the presentation of information: almost all skills taught in class are implemented directly in the field. This analysis presents some findings in favor of three integral exams-based learning methodologies. The ideas are extracted from chapter twelve of "Effective Writing: A Handbook for Accountants" as written by May and May (2012). The first section focuses on essay exams, which may be handwritten, or in computer-generated documents whilst appreciating the importance of cognitive reasoning in responding to essay exams. The second section- professional exam- attempts to expose a handler into real accounting situations. In most cases, the handler will tackle similar assignments as those in a real company in the form of reports.

Main ideas

Essay Exam

This chapter commences with a clear identification of essay exams with three subcategories. The authors have provided a concise analysis on the process of taking a professional exam with a clarified guidance on how to pass them. During preparation, the authors have emphasized on the importance of brainstorming before writing. The handler is then obliged to prepare decisive short notes, which will be applied when presenting their arguments. This section largely supports the use of group work to enhance peer-to-peer learning methodologies. The second subsection explains the process of taking an exam and emphasizes on the critical use of cognition when answering an exam. The authors emphasize on the importance of time management and proper generation of ideas. Individuals undertaking exams must proofread their work in order to enhance the quality of their essays. Some characteristics of good essays as identified by the authors include the proper development of ideas, the existence of a good thesis statement, free from grammatical errors, free from mismatch (wrong answer).

Exercises

The chapter has also specified potential exercises to be tackled in full filling essay exam and professional exam requirements. Exercises are short case studies in which the handler is expected to respond in a scholarly manner. The chapter has further specified auditing and tax systems as categorical subsections that the handler must consider. In each subsection, the handler is expected to provide a decisive essay examining the background, definition, history, effects and a consequential recommendation. The responsive essays should have a concise thesis statement.

Five or more ideas or concepts that will help the author become a better communicator

In general, the author has presented three learning methodologies based on the learning approach of teaching. Nonetheless, the nature of how ideas are being conveyed is questionable. Firstly, the author has failed to consider the usefulness of an introduction on each category. In any case, the introduction presiding in the first section, essay exams, fails to orient a realistic definition on essay exams. Secondly, the presentation techniques are not professional. For instance, italicizing subheading is not validated. Professionally, there is no need of putting flashing neon lights in a document (May & Gordon, 2012, p. 216). Thirdly, some sentences are not readable. The author could have considered using the bulleted points when passing across such important techniques. Besides, circling chapter is not professional. This applies to number five (estimated time- 15-25). The author could have considered sub-headed that piece of information differently.

Conclusion

This analysis has focused on the importance of exams (technical or essay) in an accounting environment. In particular, the analysis has presented the accounting exam approaches, including essays, professional, and exercises. While essay exams and exercises are academic, professional exams are industrial and technical in nature. Therefore, the configuration of each learning methodology is largely related to the quality of output from the learner (accountant). However, all of them are important in one way or the other in one's professional development.