|Teaching of Cost Accounting in Modern Class Room - Credit to Burkhard Schrage|
Teaching is a challenging profession. It will be more challenging, if you have to teach cost accounting because cost accounting is single subject in three year B.Com. which have lots of difficult problems and if teacher learns skills to handle all these problems, it is sure, he can satisfy his students. I remembered my professor's teaching skills when he taught us cost accounting. First of all, he carried all of us in a factory by using effective and impressive wording and then he had to start the topic of cost accounting. After this, we realized the real situation. This was very benefited for us for learning cost accounting.
To teach every practical question is not possible for a teacher within limited period of time. But, teacher should teach a question which should not tough or not very simple. Solution of this question, will be helpful to understand the problems of cost accounting's related topic. Teacher also takes the support of help books, if he faces any difficulty. It is only exception in cost accounting that you can not memorize everything in it because without understanding of problem and without checking the solution from help book, you can n't teach well.
Your slowly but continually guidance will make cost accounting as the way of fun and enjoy. Clouds of ignorance always create difficulty and problem in any subject. Only teacher's teaching like expert way can wash all these mist. For this, teacher has to become strict for his tune.
It is my experience, to study practical problem is most important than just teaching theoretical concepts of cost accounting because your have to understand that your students have to go to corporate practical area where he has to control inventory, reduce resources cost and use the techniques of cost accounting for controlling cost. All these things can only possible if teacher will present more practical examples after his research. For example, for teaching break even point analysis, he can make infographics by collecting and creating relationship of all formulas with each other. Extra and extra-ordinary work will always make the teacher famous in cost accounting. But copy or duplication will make teacher failure in his career.
Teacher also know how to bring students on what he wants to teach in cost accounting. His sight interaction with students can be used as halter -pin. For this, teacher should also understand the working notes of different problems because without this, you can not touch the pulse of solution. For instance, if you have to make process account, you must know how to make understand about the calculation of abnormal loss and abnormal gain or actual realised profit from different processing.
In end, teacher should not forget to teach cost accounting as the tool of decision making in today business.