Simulating the Real Working Environment: Second-Year Accounting Students Begin Applying Collaborative Problem-Solving and Accounting Worksheets

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As part of efforts to strengthen practical skills and bridge the gap between academic learning and the requirements of the accounting job market, second-year students in the Accounting Department have begun applying the **collaborative problem-solving and worksheet approach** during practical sessions in the Intermediate Accounting course. This educational initiative aims to enhance traditional teaching methods and transform the classroom into an interactive accounting work environment. Students were divided into small working groups to carry out practical exercises, including preparing and reviewing accounting worksheets and performing complex adjusting entries as part of the inventory process. Commenting on the importance of this experience, the Intermediate Accounting instructor emphasized that the course forms a cornerstone of students’ accounting knowledge. The collaborative problem-solving approach directly contributes to reducing accounting errors, reinforcing internal control concepts, encouraging peer review and cross-checking among students, and developing analytical thinking and teamwork skills. Second-year students expressed their positive engagement with this experience, noting that working in groups using accounting worksheets helped them gain a deeper and clearer understanding of the accounting cycle, the preparation of financial statements, and the calculation of adjusting entries, compared with solving problems individually. The Accounting Department continuously seeks to implement interactive teaching methods and modern technologies, such as digital worksheets using Microsoft Excel, to prepare qualified accounting professionals capable of meeting the demands of financial institutions and companies after graduation.