That does make sense. I can understand how someone's mind could be geared to it or how it could be one of the "Easy" subjects (from an outside perspective, Accounting doesn't look that hard).
The outside perspective is dumb. Even when you
do enjoy and more-or-less grok accounting and accounting principles, there's still a non-negligible amount of effort involved in learning and (especially) doing it. Nothing beyond the incredibly basic is what you can call easy.
Simple, perhaps.
Straightforward, often.
Easy, no.
I... oh. Yeah, I've chimed in your direction about accounting
before.
Improvement wise, just dunno. It's hard to say what might help without knowing what's been done, or what
does work for you. For what it's worth, I've personally done very,
very little rote memorization in the classes I've had... generally the most of it's remembering financial statement forms (layout, etc.), at this point. The rest ends up kinda'... falling in place? There's relatively few basic principles (Mostly what makes an asset/liability/capital(/equity) account, and what that
means) in double-entry accounting (and that's the only thing I've encountered so far that isn't just looking shit up (tax-stuff -- memorization in that field is bloody pointless, since tax regulations change constantly) or data presentation junk (budgeting*)) and they're pretty consistent across the board. Puzzling stuff out once you've got that down seems to gets a lot easier... but maybe it's just me, I'unno.
But... yeah, a lot of people have trouble with it. Both my managerial and financial accounting 2 classes have kinda' gotten
wrecked this semester (Course average for the final in the former was 66. With the latter, only like 4-5 people, out of 16-20, have passed more than half the tests). The advice I'd give is... just don't know. Maybe say to hell with
passing the class, try to get
something out of it? Work out spreadsheets for the financial forms, scratch up automated forms for doing most of the work. Outsource the rote memorization to a program, something you can take with you out of the class, into the real world. Make sure you're learning how to read financial reports and what they mean even if you can't remember how to
do 'em. Can't get a grade out of it, try to get something else. And bug the teacher about this stuff! Especially if they've come from the workforce (doubly so if it's recent) they should have a good idea of what you'll want to be taking with you even if the work of it's bending you over its knee. Find out what that is and get
that down (or at least transcribed into a form you can make use of at some point in the future!).
... in other news, it seems it's gotten to the point the subject of accounting gets me ranty. I... I hope some of that mess helped. Somewhat. Somehow.
*Which is frankly more a data presentation thing than anything financial. Figuring out how to present desired information appropriately -- what you want to say, how, to who, kinda' stuff. You'll do some math in the process, but that's not the
point of it, and unless the course teacher's being frankly pedantic if you've got th'display side of it down the rest can be muddled through based off that, because function is going to dictate form.**
**Representative example, something I just finished covering in managerial accounting: Labor efficiency variance. It's asking the question: Were more (unfavorable!) or less (favorable!) hours used doing this activity than the assumed baseline would entail? And asking to give the difference as a dollar amount. What do you need to display, in this case? Difference between actual hours and hours it
should have taken, and then displaying that as an appropriate dollar amount. So. Take the difference, multiply it by a set dollar amount (in this case, the $/hour assigned to the baseline -- but, frankly, any amount would
do, so long as it's consistent). Bam. Labor efficiency variance. Technically there's a formula involved (Heyo: (AH-SH)SR -- actual-standard hours, multiplied by the standard rate), but. You don't need to
know it. It flows from what you're trying to
do.