Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Student Learning to Journalize

In this study, examined the effects of transaction scope and accounting equation emphasis on student learning to journalize. We focused on the effect of teaching journalizing method on first semester accounting students. The necessary information was collected to fulfill the study goals using the questionnaire. The statistical population consisted of first semester accounting students in year (1391-1392) in Tehran state universities. Two hypotheses were proposed in this study. The results of testing first and second hypotheses, using one-way ANOVA and Tukey's test at a significance of 5% indicated that if we consider the effect of transactions on the balance sheet accounts (restricted scope), in teaching journalizing, the students learning is improved compared to when effects on balance sheet and income statement accounts (expanded scope) are taught simultaneously. Also, if the transaction effects on the accounting equation are taught first followed by journalizing afterward, the student learning is improved.