Translation from Bulgarian
Good practice on the subject:
«Assistance for learners»
Sub-subject: «Education for adults»
Author: Irena Dimitrovska-Andreeva
teacher of Accounting and taxation
The idea
For quite some time I have the idea to present my good practice in teaching accounting to adults. Why? Because when you say teaching for adults, most people show bias and mistrust that this teaching will have effect, that the participation of training course for adults they would be able to learn something new, to get new qualification and to start new job or to work for themselves. With this presentation I would like to show that this is not true and the people must believe that, despite the fact they are already adults, they can change their qualification and start something new.
The beginning
Since 2006 I started to tech accounting in various centers for vocational training. The trainees were at various ages, from people, who have just graduated high school to people at age of retirement. The participants in our courses were both people who were getting training through various projects and people who were paying for the training by themselves. Among the participants in the courses there were people who have graduated Accounting and control and people whose education was not related to economy and accounting at all. Many of them had companies and wanted to learn how to organize the accounting by themselves.
First steps
When I started to teach adults for the first time, I was scared. In my first course, almost all trainees were older than me – at that time I was only 29 years-old. Will I cope? What if they know more than me? Will I teach them something that will help them find a job after finishing the course?
These fears were not justified. The methods and way of teaching selected by me proved to be very useful for almost all of my students. Some of them, although they had a Master degree in accounting and control, shared that many of the things we learn about, they see for first time and they are used in the practice.
Education for adults
In the training in accounting for adults I was trying to omit the pure theoretical material and to direct the course mainly to what is required for work in the real environment. And what was my astonishment – almost all of the students, even those who have studied accounting, shared the opinion that they learn and see many new things, that the training is useful for them and is provided in an accessible way.
The teacher also needs to learn during the entire life
This course worked because, I as a teacher, did not for a moment stop practicing my real work as an accountant. Before starting as a teacher, I worked as accountant and then, I continued to work as accountant on a civil contract. I did not stop working as an accountant even for a moment – I was following all changes in the accounting normative base, I was participating in lectures and seminaries, I was educating myself. The above was helping me a lot, because the adults ask a lot of practical questions both during the training and after it.
Curriculum
In the training courses for adults, the teacher is given the opportunity to make his/her own curriculum that corresponds to his/her understanding and view of what the students require. For me this was a great opportunity, because I was able to include more hours for practice for solving accounting case studies, filling of documents, work with accounting software – the real work performed in the accounting of a company. All of that was very well taken by the students. They shared that during their studies at the university they have learned many theoretical things, which are not applied in the practice and have missed a lot of things, which are required. Some of them have never seen and filled primary accounting documents, have not worked with accounting software etc.
Accounting is very complex and hard science, which if taught only theoretically, very frequently averts the students and they either give up, or do not start their practice after graduation. In the process of training adults, I am trying not to tell them all commercial operations, which are thousands, very difficult and different for the various companies. I am focused on teaching the basic, most important operations, which are used in the companies on a daily basis: accrual of costs and revenues, reception and payment of sums, reporting of purchases and sales etc. A compulsory part of the training is the operation with at least two software products. I show to my students operations with various program products of the institutions – NRA, NSSI, NSI, Commercial register etc.
Individual work
Although I knew these were adults, most of who were working, having families, kids, obligations and commitments, I was always giving them tasks which they had to solve by themselves at home. To find the solutions and answers by themselves. I motivated them to find solutions for the tasks, even if they were not sure, to offer a solution. Each day we started with check of the homework, clarification of the mistakes, search for a solution. This method was taken very well. I have heard comment: "Miss, I will be expelled from home – instead of fulfilling my domestic obligations, I was solving tasks in accounting" or "Tomorrow we are coming earlier in order to compare the solutions". This, said by adults, has completely different meaning.
To feel that you really are helping somebody
With hand on my heart I can say that like a teacher I feel much more useful, significant and helping in my work with adults. They know what they want, they know why they are at the course after 8-hours of work, ask questions, seek for information, write homework, participate in the course by their own intend, because they have realized that they will need the learned material.
There were people who have graduated from universities with accounting and economy but shared that they did not have the courage to start working as accountants. After finishing the course, they started working, either as employed on labor contract, or individually, in their own companies.
Is it really useful?
Yes, from my 10 years of experience, I can say that it is useful and the usefulness is the fact the students find work in the field of accounting or open own accounting offices, or start to do accounting of their companies by themselves.
Of course, the success level is not 100% and I have never thought that it will be such, but at least half of the students who participate in a given course, succeed. And for me, this is a huge success.
Opinions of my students:
«I was attending a course in "Operative accounting". The information I acquired from the course was served in easily accessible way, with a lot of examples, so each one of us to be able to understand it. I have 2 companies with different operations. I wanted to learn everything related to accounting, I wanted to know everything related to the operations of my companies and to appoint workers, to issue invoices, social and health insurances, payments to suppliers etc. All of that I received as information and currently I am using in my daily practice.
My expectations were fully met.»
P.G., Vratsa
«Definitely, for the small number of hours, the expectations from the course were high, thinking that you immediately become an accountant. But having in mind the complexity and scale of that profession, it is practically impossible. But with this course I acquired not only the base of accounting but the opportunity to realize myself. The course motivated me to bring what I have learnt in the course to higher level. Currently, I am working at "Balance" accounting office and I am enrolled for higher education in the Commercial academy "D.A.Tsenov"
Town of Svistov.»
I.Y., Vratsa
“I know Irena Andreevafor more than five years now. She was my teacher in the course of accounting, part of the program "I can do more", organized by the Employment Agency for working people. At that time, I was working at an accounting office as an operational accountant. I did not expect too much from the course but as it turned out later on, it was very useful to me. The attention and the competence of the teacher grabbed me from the first lecture. We did not only learn the basic principles of accounting in theory but also had plenty of practical tasks and cases, which allowed us to get deeper in accounting. My interest in the subject matter grew because it was shown to me in a different light by the teacher. During the course, I enrolled in the specialty "Accounting and control" in the International Business School in the town of Botevgrad. I graduated with a grade 5 at the state exam and currently I am continuing with my Master degree, specialty "Currency, customs and tax control" at the Academy of Economics "D.A. Tsenov", town of Svistov. Currently, I am a free-lance accountant. I have signed civil contracts with 14 companies, working in the field of trade, production, agricultural producers, translation services and provide them with accounting services. All of the above is happening thanks to the accounting course and the great professionals that were my teachers, including Irena Andreeva. I own to her everything I have accomplished now."
M.S., Vratsa
«For me this course was very useful, I have learnt a lot of things and now I perform the accounting operations with ease. I work at our family company as an accountant. Thank you, Mrs. Andreeva that you made me an accountant.»
P.P., Vratsa
«10 years ago I had an economic education but without a job for my specialty. I have been registered at the Labour office and they offered me to attend a course, entitled "Accounting in tourism". The course started with several modules, that were different from accounting. But when we reached the accounting module, in the room entered quite young and nice lady and I thought to myself what are we going to learn from this child. Of course, these thoughts of mine were disproved immediately when Mrs. Andreeva started talking. All of us listened with great interest and I was impatient for the next lesson. She turned out to be a great professional and unique teacher. My specialty is not accounting but after that course, I work as an accountant. Currently I work at a construction company in Sofia and I am very satisfied with my profession.»
V.P., Sofia
"I was attending a re-qualification course in the specialty "Operational accounting" with duration of 1 year as per the program "I can do more".
Teacher of the main subjects was Mrs. Irena Andreeva.
It turned out she is a great teacher, not only good theoretician. Thanks to the acquired practical experience in the field she introduced to us the practical application of the accounting of companies. The teaching methods were more than accessibl, everything was very clear and easy to understand. The material was covered as wide as possible and at the same times, in details, which are very important.
According to me, it requires great patience and professionalism to teach adults, for which I admire her. Even after the end of the course, she was open for our questions and was always answering.
My expectations were more than justified.
Currently, I deal with the accounting and payroll at a big company in town of Varna and I can say that thanks to a teacher like her, I am successful, and I would like to thank her from the bottom of my heart!"
C. C., Varna
What remains after the training
Usually, during such training of adults very good friendships are formed both between the participants and between the students and me. We remain friends even after the end of the training. I always provide my contact information: telephone number, e-mail, Facebook, which the students can use to contact me and ask questions. And they do so, especially in the start of their work and their questions are many. Then they contact me, when they face complex cases and they cannot cope alone. And I am always there, voluntary and free, at a cup of coffee or via the phone.
The conclusion
Why did I present this good pedagogical practice of mine? Because in such a way I want to show and I believe I have shown that there is a chance for change for the adults as well, they can also learn and start something new and for first time.
I would be very happy if I have given hope to other "old" people as well.
About the author. I am Irena Dimitrovska-Andreeva. I work as chief teacher at Professional high school in trade and restaurant management – Vratsa and as a lecturer in accounting at various centers for professional training for adults.