GEORGE NEWS - Matric accounting learners were shocked by and disheartened when they wrote their Accounting Paper 1 last Monday, 27 October, and they certainly did not look forward to Paper 2 written on Tuesday 4 November.
Paper 1 was one many described as being far more difficult and unexpectedly different than in previous years, with loads of theoretical questions instead of pure accounting.
According to seasoned accounting tutor Elsa Lamprecht, who has more than 50 years' experience in education, this year's paper was unlike anything the learners had prepared for. "We worked through a record number of past papers and focused on new and challenging questions from the provincial September exams," she said.
"However, Question 1 - which made up a third of the paper - caught the learners completely off guard. They expected an income statement, but there wasn't one. The calculations were long and difficult, and many didn't realise the adjustments had to be done using figures from an income statement rather than a trial balance. This confusion cost them valuable time."
Lamprecht added that many learners struggled to finish the paper, especially with the lengthy analysis and interpretation questions. "My biggest concern is how Question 1 will be marked," she said. "If the learners lose all marks for an incorrect figure, it will be very unfair - normally, partial credit is awarded for correct methods."
Naydine Olyn, George High: This was a nightmare for me. It was very difficult to analyse the cash flow statement. I am nervous for Paper 2, but I have hope.
Another experienced accounting teacher echoed Lamprecht's frustration, saying the subject had shifted too far towards theory. "Many children are told to just go and study accounting, but it's a subject that requires understanding," she said. "There's far too much theory now. My son wrote in 2004 - there was some theory, but before that, it was almost pure accounting."
An anonymous tutor agreed that the increase in theory has changed the subject. "Over the years, the theory part has increased - perhaps to help those who memorise without understanding scrape through with the required 33%," she said.
"Many of my learners were shocked at how the adjustments were asked, but because they understood accounting, they managed to work it out. Still, the paper was definitely more difficult than last year."
Despite the difficulty, some learners remained upbeat. "Hi Ma'am! It wasn't too bad," one said. "I might've made a mistake with one of the adjustments, but most of it felt good."
Another admitted: "Yes, Ma'am, it was difficult, but I was able to do everything."
Paultun November, Parkdene High: What I found was that the balance sheet didn't have any difficult calculations - it was actually quite easy.
Relief for matrics as accounting paper 2 adds up nicely
The matrics who battled through Accounting Paper 1 last week were relieved to find the second paper, written on Tuesday 4 November, far more manageable.
"Hi, Ma'am, just finished a little while ago. This test was much better than Paper 1. Feel pretty good about it," read a message sent to a local accounting tutor soon after the exam. Others shared similar sentiments. "Teorie was punte vir jam," and "It was very easy."
This time around, the learners didn't struggle against the clock, either - as one puts it: "It was very fair, got it done!"
This break should help these learners regain confidence to tackle the rest of their final school exams.
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