Student Understanding of the Accrual Accounting Concept

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.

accounting software and online platforms for collaborative learning can give students real-world experiences that mirror the tools and systems used in industry.

Encouraging Continuous Feedback and Assessment
Regular and systematic feedback is essential to identify areas where students may be struggling and adjust teaching methods accordingly.Implementing regular formative assessments, such as quizzes and in-class exercises, can help instructors continually gauge student understanding.These assessments should be designed to identify misunderstandings about specific concepts, allowing for timely intervention and support.Additionally, creating an open feedback loop in which students can express their difficulties and receive individualized advice can foster a more supportive and productive learning environment (Oulasvirta, 2013).

Promoting Faculty Development
Improving the quality of accounting education also requires investing in faculty development.Lecturers should be encouraged to keep up to date with the latest developments in accounting standards, technology, and teaching methods.This can be achieved through continuing professional development programs, workshops, and collaboration with industry experts.By equipping lecturers with the latest knowledge and teaching strategies, universities can ensure that students receive high-quality teaching that is both current and relevant.The phenomenon of students having difficulty with basic accounting concepts (Becker et al., 2014;Jiang & Penman, 2013), especially accrual accounting, highlights the need to improve accounting education in general.By revising the curriculum to include more practical content, improving the course process through interactive techniques, implementing continuous feedback mechanisms, and promoting faculty development, the Universities can significantly improve the quality of their accounting programs.These initiatives not only enhance students' understanding and application of accounting principles but also prepare them to meet the changing needs of the accounting profession, thereby contributing to improved quality and general reputation of this field.

RESEARCH OBJECTIVES 1)
To evaluate the level of understanding of accrual accounting among students.2) To identify common misconceptions or areas of difficulty.
3) To suggest improvements in teaching methods for accrual accounting.

METHOD 3.1 Participants:
The study included 21 accounting students from Universitas Atma Jaya Makassar (UAJM) who had just completed the comprehensive exam.

Data collection:
Responses to the in-depth assessment were analyzed qualitatively.Pay special attention to issues directly related to accrual accounting.

3 Data analysis:
The answers are divided into 3 levels of understanding: 1) High understanding: Accurate and profound explanation.
2) Moderate understanding: Basic understanding, with some errors or omissions.
3) Low level of understanding: Incomplete or inaccurate explanation.

Question
Student Response Examiner Feedback

Define Accrual Accounting
High Understanding (6 students): Accurately defined accrual accounting as recognizing revenues when earned and expenses when incurred, regardless of cash flow.
Correct understanding, detailed explanation, clear differentiation from cash basis.
Moderate Understanding (10 students): Defined accrual accounting with minor errors or omissions, such as an incomplete explanation of the matching principle.
Basic concept grasped, but need to elaborate on matching principle and adjusting entries.
Low Understanding (5 students): Incorrectly defined accrual accounting, often confusing it with cash basis accounting.
Significant misunderstanding requires a review of fundamental concepts and distinctions.
Explain the Matching High Understanding (  3) Regular reviews: Conduct regular questions and feedback sessions to monitor and address misconceptions.4) Faculty Development: Provide continuing education for instructors to keep them up to date with current accounting practices.1) High understanding (6 students) -These students demonstrated a clear understanding of accrual accounting concepts.They explain precisely the principles of matching and when to recognize revenue and expenses.-Example: A student accurately described how revenue is recognized when earned, regardless of cash receipt, and expenses are recognized when incurred, regardless of cash payment.2) Moderate Comprehension (10 students) -These students demonstrate basic understanding but make mistakes or miss details.
-Common errors: -Confusion between cash accounting and accrual accounting.-Incomplete explanation of adjustment entries.
-Misinterpretation of the matching principle.-Example: A student explains the concept correctly but does not detail how adjusting entries affects the financial statements.
3) Low understanding (5 students) -These students have significant misunderstanding or confusion about accrual accounting.-Issue: -Cumulative definition is incorrect.-Inability to differentiate between accrued income/expenses and deferred income/expenses.-Incorrect application of cash accounting principles.-Example: A student defines accrual accounting as recording transactions only when cash is exchanged, revealing a fundamental misunderstanding.
Common misconceptions identified 1) Accrual accounting and cash accounting: Many students have difficulty distinguishing between the two methods and often confuse their principles.2) Adjusting items: There is confusion regarding the purpose and effect of adjusting items in the financial statements.
3) Matching principle: Some students have difficulty understanding the matching principle, leading to errors in recognizing when to record income and expenses.

Student Comments
on Comprehensive Test Preparation and Hope for the Faculty of Accounting Student 1: "I feel somewhat prepared for the comprehensive exam, but have difficulty practically applying cumulative accounting concepts accumulation.I think more practical examples and case studies in our courses will help us understand how to apply these principles in real-world accounting situations.Student 2: "The classes are informative but I find traditional teaching methods less engaging.I think incorporating interactive sessions, such as workshops and practical exercises, will make learning more effective and enjoyable.Student 3: "Regular tests and feedback throughout the semester will help me track my progress and better understand my weaknesses.I hope the department will consider implementing more frequent assessments to support continued learning.Student 4: "Group discussions and peer learning opportunities are very beneficial for me.I hope the department encourages more collaborative learning activities because they help us learn from each other and clarify doubts in a supportive environment.Student 5: "Some of the questions on the exam are difficult because they require a deeper understanding of the material.I wish we had more access to resources like simulation software and case studies that mimic real-world accounting tasks so that we were better prepared for such questions.Student 6: "I appreciate the efforts of the instructors, but I think more could be done in providing personalized feedback.Regular feedback sessions will help us understand our mistakes and improve before the final exam.I hope the department will provide more review sessions and study groups focused on these difficult topics.Conferences and industry partnerships can bridge the gap between theory and practice.Student 7: "I think the accounting department does well but there is always room for improvement.Introducing more technologybased learning tools and resources can enhance our learning experience and help us better prepare for the modern accounting environment.The more structured study guides and review sessions provided by the department can help alleviate some of these tensions and ensure that we focus on the areas that matter most."

Summary of Student Hopes and Opinions
1) More Practical Examples and Case Studies: Students feel that incorporating more real-life scenarios into the curriculum would enhance their understanding and application of accounting principles.
2) Interactive Learning Methods: There is a strong desire for more engaging teaching techniques, such as workshops, simulations, and hands-on exercises.
3) Frequent Assessments and Feedback: Regular quizzes and continuous feedback are seen as crucial for tracking progress and identifying areas for improvement throughout the semester.4) Enhanced Peer Learning Opportunities: Students appreciate collaborative learning and hope for more group discussions and study group initiatives.5) Access to Industry Insights and Technology: There is a call for more interaction with industry professionals and the integration of modern technology in learning tools to better prepare students for their careers.

DISCUSSIONS
The results showed that although some students had a solid understanding of accrual accounting, a significant portion had difficulty with basic concepts.This shows the need to improve teaching methods.The results of the comprehensive test answers show different levels of understanding of students about accrual accounting.Although a small group of students demonstrated a deep understanding of the concepts, a significant number of them faced challenges in fundamental aspects.This understanding gap highlights several key areas for improvement in the accounting curriculum and teaching methods at Universitas Atma Jaya Makassar (UAJM).

Challenges Identified
Conceptual Confusion: Many students, especially those with moderate to low understanding, exhibited confusion between accrual and cash-based accounting.This indicates a foundational gap that can impede their ability to apply accounting principles accurately in practice.Misunderstandings about the matching principle and the purpose of adjusting entries further underscore the need for clearer, more effective instructional strategies.

Improved syllabus content:
The syllabus should be revised to include more detailed and structured content on key topics such as matching principles, adjusting entries, and differences between accrual accounting and accounting calculator.Case studies and real-world examples should be integrated throughout the course to illustrate these concepts in practice.This approach can help students see the relevance of what they are learning and how to apply it to professional practice.Faculty development: Continuing professional development of faculty is essential.Instructors must stay up to date with the latest accounting standards, technology, and teaching strategies.Workshops, seminars, and collaborations with industry experts can provide valuable information that instructors can bring to the classroom.Educators with the knowledge and skills are better equipped to effectively communicate complex concepts and adapt to the learning needs of their students.

Peer learning and collaboration:
Encouraging group work and peer learning can improve understanding as students explain concepts to each other and approach problems collaboratively.Study groups and tutoring programs can provide additional support, especially for those who struggle with basic concepts.Differences in students' understanding of accrual accounting at Universitas Atma Jaya Makassar (UAJM) highlight the need for a comprehensive approach to improving accounting education.By applying interactive learning techniques, integrating technology, conducting regular assessments, improving program content, investing in faculty development, and promoting peer learning, the accounting department can significantly improve the quality of teaching.These initiatives not only help students understand basic concepts but also prepare them for the complexities of the accounting profession, ensuring that they are well-equipped to succeed in their careers.

RECOMMENDATIONS 1. Enhanced Instructional Techniques
To address the challenges in understanding accrual accounting, it is necessary to modify teaching methods by incorporating more real-life examples and case studies.These tools can help bridge the gap between theoretical knowledge and practical applications, making abstract concepts easier to understand for students.1) Real-life examples: Use detailed, context-rich examples that reflect real-world business situations.For example, illustrating how a company accounts for revenue from a long-term project or manages prepaid expenses can help students understand the accounting and timing aspects of accrual accounting.
2) Case Studies: Integrates comprehensive case studies into the curriculum that require students to apply accrual accounting principles to solve complex problems.These case studies should cover a variety of sectors and transaction types, providing a general perspective on how accrual accounting can be applied in different contexts.
3) Guest Lecture: Invites industry experts to discuss how to use accrual accounting in their organizations.This can give students insight into the practical application and importance of these principles in real-world business operations.

Interactive Learning
Interactive learning sessions can significantly improve student engagement and understanding.These sessions should focus on hands-on practice and active participation.1) Workshops and seminars: Organize workshops focusing on specific topics such as adjusting entries, matching principles, and preparing financial statements.These workshops can provide step-by-step instructions and opportunities for students to collaboratively solve problems.
2) Simulation and role play: Use simulation to recreate accounting situations in which students can practice adjusting accounting entries and applying matching principles.Role-playing exercises can engage students in the roles of accountants, auditors, and financial managers to solve accounting problems.
3) Flipped classroom model: Implement a flipped classroom model in which students review course materials and readings at home and use class time for similar problem-solving activities work.This model encourages active learning and allows students to clarify their doubts with the instructor in real-time.

Regular Assessments
Frequent and varied assessment is essential to identify and address misconceptions early in the learning process.1) Quizzes: Regularly administer quizzes to test students' understanding of key concepts and principles.These questions should be designed to highlight common areas of confusion and provide immediate feedback.
2) Classroom exercises: Incorporate short, formative exercises during class, requiring students to apply what they have learned.These exercises can be done individually or in groups and must be followed by a discussion of correct answers and explanations.
3) Feedback sessions: Hold regular feedback sessions so students can discuss their assessment results and receive individual advice on areas where they need to improve.This can help students understand their mistakes and learn how to correct them.

Peer Learning
Encouraging mutual learning can provide additional support to students and enhance their understanding through collaboration and discussion.a. Group Discussion: Facilitate group discussions on complex topics where students can share their insights and perspectives.These discussions can help students clarify their doubts and learn from their peers.b.Study groups: Organize study groups so students can do homework together and prepare for exams.These groups can provide a supportive environment where students feel comfortable asking questions and exploring concepts in depth.horsepower.c.Peer Tutoring Programs: Establish peer tutoring programs in which strong students or those with a strong understanding of the material can support their peers.This can be especially beneficial for students who have difficulty with basic concepts.

Implementation Strategy
To effectively implement these recommendations, the accounting department should consider the following steps: 1) Evaluate the program: Conduct a thorough evaluation of the current program to identify deficiencies and areas area needing improvement.Integrate real-world examples, case studies, and interactive learning activities into the revised curriculum.
2) Lecturer training: Train lecturers on new teaching methods and assessment techniques.This may include workshops on interactive teaching, using technology in the classroom, and effective feedback strategies.
3) Resource allocation: Allocate resources to develop new educational materials, such as case studies and simulation software.Ensure instructors have access to the tools and support needed to effectively implement new methods.4) Monitoring and evaluation: Establish a system to monitor and evaluate the effectiveness of new teaching techniques.This may include gathering feedback from students, evaluating their performance, and making adjustments if needed.By implementing these recommendations, the Department of Accounting at Universitas Atma Jaya Makassar (UAJM) can significantly improve the quality of education and ensure that students develop a solid understanding of accrual accounting principles.This will help them better prepare for the complexities of the accounting profession and contribute to their overall academic and professional success.

CONCLUSIONS
This study highlights the different levels of understanding of accrual accounting among students at Universitas Atma Jaya Makassar (UAJM).By addressing identified gaps and misconceptions through improved teaching strategies, accounting departments can enhance student understanding of this essential accounting concept.1) Varying levels of understanding: Research found significant disparities in students' understanding of accrual accounting, with some students demonstrating solid knowledge while others Have difficulty with basic concepts.This highlights the need for targeted educational improvements.2) Need for practical applications: Many students have difficulty connecting theoretical concepts with practical applications.Augmenting the program with more practical examples and real-life case studies can fill this gap, promoting a deeper and more applicable understanding of accrual accounting.
3) Interactive and engaging teaching methods: Moving from traditional lectures to more interactive and engaging teaching methods, such as seminars, simulations, and flipped classrooms, can improve Significant student engagement and understanding of complex accounting principles.4) Formative assessment, regular: Conducting regular assessment and feedback sessions can help identify and address misconceptions early, ensuring that students build a strong foundation in accounting accuracy.Personalized feedback can further improve student learning outcomes.5) Peer Learning and Faculty Development: Encouraging peer learning through group discussions and study groups, as well as ongoing professional development of faculty, can create a supportive learning environment supportive and active.This approach ensures that students and instructors are well-equipped to meet the changing challenges of accounting education.

ACKNOWLEDGMENT
We would like to express our sincere gratitude to the Accounting Department at Universitas Atmajaya Makassar (UAJM) for their unwavering support and guidance throughout this study.Their valuable insights and resources significantly contributed to the success of this research.Our heartfelt thanks go to the accounting students of UAJM who participated in the comprehensive examination and provided the essential data for this study.Your cooperation and willingness to share your experiences and insights were invaluable.We are deeply grateful to the Institute for Research and Community Service (LPPM) at UAJM for their support in facilitating this research project.Your assistance in coordinating resources and providing technical support was instrumental in the completion of this study.We also extend our appreciation to the JPPI (Jurnal Penelitian Pendidikan Indonesia for considering our work for publication.Your platform provides a crucial avenue for disseminating educational research and fostering academic discussion.Finally, we acknowledge the support from our funding sources, which made this research possible.Your financial assistance enabled us to gather the necessary materials and conduct this study effectively.Thank you to everyone who contributed to this research.Your collective efforts and support have been invaluable in achieving our research objectives. Summary a. High understanding: 6 students demonstrated a good understanding of all questions.b.Moderate understanding: 10 students have a basic understanding but need refinement and clarity.c.Poor understanding: 5 students have serious misunderstandings and need to re-teach the basics.Recommendations 1) Improved curriculum: Integrate more practical examples and practical applications.2) Interactive teaching: Use participatory methods such as flipped classrooms and simulations.