ABSTRACT
Many learners never achieve a clear understanding of the principles of double entry bookkeeping and the preparation of simple final accounts. They rely on remembering that accounts like rent and heating usually have debit entries, while entries in others like sales are usually made on the credit side, and that final accounts can be drawn up by memorising the items in previous examples. Reliance on this rote approach seriously hinders progress, thereby reducing interest, motivation and ability to proceed with what is an important part of a business studies programme.
