Pay more attention to accounting by making it a stand-alone subject

There is a crisis facing high schools in relation to accounting as a subject.

Accounting is referred to as a critical subject, but high schools are phasing it out.

Sakhisizwe High School has successfully phased out accounting, Khwezi Lomso in Zwide is in the process of doing so and Limekhaya in Uitenhage does not have grade 10 accounting.

Most schools argue that the low number of pupils taking this critical subject is the reason why they do away with accounting.

Other schools argue that pupils who do accounting fail when writing their final examination and thus drop the percentage pass rate of the school.

In most cases, pupils are the problem, according to some teachers.

However, accounting starts at grades 8 and 9 in the form of economics and management science (EMS).

Pupils are first introduced to the accounting concepts at that level.

The introduction is supposed to enhance pupils’ understanding of what accounting is all about should they continue with it in grade 10.

Now, EMS also has eco- nomics and business management in it. But the problem with this combination is when teachers who do not have accounting background are tasked to teach EMS.

Teachers who specialised either in economics or business find it difficult to teach and thus explain adequately the accounting portion of EMS.

Consequently, they browse through the accounting portion of EMS and focus more on economics and business.

This means that the foundation phase of accounting has been omitted.

This means that pupils who proceed to grade 10 and choose accounting will find it even more difficult to cope as new concepts are added.

At grade 10, the scope of accounting expands.

But what is not considered is that at lower grades the teacher teaching EMS had no accounting background.

Therefore at grade 10 pupils are still not familiar with accounting concepts and this results in a decrease in the number of pupils as they progress to grade 12.

The solution will, therefore, be that accounting must be removed from EMS and be a stand-alone subject or every teacher must have accounting as a specialisation to offer EMS.

Stand-alone is my preferred suggestion, because it will reduce the scope of work and thus give sufficient time for teachers to explain accounting satisfactorily.

If the accounting portion is removed from EMS, pupils will have more time to practice accounting with the teacher during school hours.

Accounting is a learn-bydoing kind of subject and needs daily practice, and hence offering it as a standalone subject can solve the issue of schools phasing out accounting.

Dalindyebo Makalima Bachelor of Education (FET) final year student, Nelson Mandela University