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1 MURRAY STATE UNIVERSITY DEPARTMENT OF ACCOUNTING ACC 490 – SURVEY OF ACCOUNTING A STUDY GUIDE FOR BEGINNING STUDENTS IN ACCOUNTING ═══════════════════════════════════════════════════════ Compare your study habits to these suggestions. There is no substitute for HARD WORK or for a DESIRE TO LEARN in studying accounting, but most of us could use our study time more efficiently. Some of these techniques may increase your ability to learn, retain knowledge, and receive better grades. See if you can use these suggestions to get maximum results from your study efforts. Find what works for you! READING THE TEXTBOOK: 1. Studying accounting is not like reading fiction or even like studying history, management, economics, or many other courses. a. Each assignment in most accounting courses builds on previous assignments. If you do half- hearted work in Chapter 1, you will have difficulty in Chapter 2 and be lost in Chapter 3. b. Accounting books are condensed. Almost every sentence is important. Review the chapter for content and then read carefully. 2. READ to understand "why ". a. This is a technical subject; it is logical; it requires reasoning. b. Strive to be able to say, "I understand why they do that." If you can understand "why" in accounting, there is very little need to memorize. c. Try to explain each new topic in your own words. Putting new ideas into your own words is better than being able to quote the book. d.
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This note was uploaded on 04/23/2011 for the course ACC 490 taught by Professor Johnthompson during the Spring '10 term at Murray State KY.

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