Accountancy – Identity card of commerce students.

As.we know accounts subjects consist practical sums…
And student’s just want and like to solve practical sums.. But their point of view is only exam and marks oriented.. Instead of knowledge base and logic based learning.that is the big challenge and obstacle for commerce student’s in today’s education system.
More than 50 % Student’s prefers to solve the sums with various tricks and shortcuts or they byheart whole specimen format of particular topic {e.g. Single entry system}. but they don’t want to read the theory of that particular topic..
Recently I have discussed with some students of BMS group on managment accounting,and I found that they all were byhearting the specimen format of vertical balance sheet and vertical income and Expenditure statement…After a detailed discussion I found that they didn’t read the theory..They didn’t know what is exactly meaning of working capital and COGS..Still they were trying to solve the sum. Which is totally wrong…May be they can solve the sum but in reality they don’t know knowledge and logic behind the answer…may be In future they will get bachelor’s or degree but their degree of knowledge and logic will remain ZERO. Their market value will remain ZERO. They can’t explain an single term when they will face interview. There is lot of examples of such kind of students,who have chosen his/ her career in commerce but they are not going with logic base learning.

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