Learning double entry bookkeeping is like learning to swim!
We’ll explain how this insight can help your bookkeeping trainees
Learning bookkeeping is a matter of practise, practise, practise.
Bookkeeping may not have been in Henry Ford’s mind when he said….
“Whether you think you can or you think you can’t, you’re probably right.”
Henry Ford 1922
This profound statement is true for all of us and especially so for students.
Developing accounting trainees involves ensuring that they work their way through loads of bookkeeping activities, step by step. They mustn’t worry about getting it wrong to start with. “If you don’t risk sinking, you’ll never learn to swim”.
Learning bookkeeping means learning from mistakes
You should expect them to make bookkeeping mistakes. It is how they learn from those mistakes that is critical. The sooner they do this after they start, the better. Don’t put it off. Don’t let them “settle in” for too long. How you allow them to perform over the first few weeks will set up a routine and a set of expectations that will endure. Make sure that this routine and these expectations are what you want in the long term.
Routine and clear expectations are vital
When we enrol a new distance learning student, we establish direct contact every week for the first 6 weeks to establish a strong relationship with the student and to establish a routine and the expectation that we will maintain regular contact thereafter and they will stick to a regular study pattern thereafter. We get them to do a short bookkeeping test early on and gradually build up the complexity of the bookkeeping activities they undertake.
Typical problems around learning bookkeeping
I’ve had nearly 40 years’ experience of training accounting staff. Over that period, I have come across loads of students who say things such as:
- “I can’t do that”
- “I don’t have time”
- “I’m too busy”
- “I’m not ready yet”
- “I’ll sit the exams the next time round”
Of course, there are others who say: “Bring it on!”
They don’t procrastinate, waiting for perfection, waiting for 100%. They don’t fear failure but want success. Success is passing and progressing, not perfection.
Assess your trainees starting point today
If you want to assess the starting point of your bookkeeping trainee, you could do no worse than to get them to complete the AAT Skill Check:
https://www.aatskillcheck.org/home.aspx?ReturnUrl=%2f&AspxAutoDetectCookieSuppor
I want to start a new career, so what qualifications do you need to be an accountant?
If you have previously worked in a different profession or sector, but are now considering moving into accountancy, we would generally recommend that you start with the (Level 2) Foundation Certificate in Accounting. This will give you a flavour of what to expect from an accounting career and confirm whether this is something you want to pursue. You could then progress to the (Level 3) Advanced Diploma in Accounting and then to the (Level 4) Professional Diploma in Accounting.
If you want to learn to swim, you’ll have to get your feet wet! If you want to learn bookkeeping, you’ll have to start using double entry.
When you first learn to swim you haven’t a clue how to. However, with the support and encouragement of your parents, you still try. You float (sort of). You will gulp up plenty of horrible swimming pool water. However, you will keep going. You will keep going because your parents keep smiling and keep saying “Well done. You’re doing great. You can do it.”
You’re clearly not great, but you are trying.
You have a mouthful of chlorinated water, you have already swallowed gallons, you have stinging eyes, a runny nose and near panic. Yet, you believe them, they believe in you, you believe in you, and you keep going. And gradually, you do learn to swim, and you don’t sink. Well, not much!
You can’t learn to ride a bike without getting on it – and falling off. That’s what sticking plasters are for!
Double entry bookkeeping is tough to begin with.
So – even if your new recruits don’t “get” double entry bookkeeping first time and even if it seems illogical and irritating, do encourage them to keep going. Follow the rules, step by step, don’t overthink it. Do it. Be methodical. Lateral thinking can come later. For now, practise, practise, practise.
Someone filling in the bookkeeping training hard copy
The penny will eventually drop!
I used to teach a 5-day bookkeeping course for the year’s new intake. For the first day or so, the class looked back at me with a glazed expression, eyes looking blankly into outer space, wondering whether I was still speaking in English. Complete lack of eye contact if I ever asked a question. Gradually you could see light bulbs go off, pennies drop, sighs of “Aah – now I see it” (often followed by “Um. Maybe I don’t”). The mists of confusion gradually disappeared, to be replaced by the sunlight of understanding. If they had been allowed to give up when they didn’t understand it, most wouldn’t have turned up on Day 2.
One week in and miracles occur
By the end of the week, they could all balance their trial balance. They could even balance their extended trial balance and produce a simple Balance Sheet and P&L Account. They knew they were going to be accountants when they got that warm rush of satisfaction when it all balanced. Their non-accountant friends decided that they were simply sad or odd or both and stopped asking “How was work today” in case they got a lesson on the joys of double entry bookkeeping.
Our job is to inspire confidence and belief – success will follow.
You therefore need to get your trainees learning bookkeeping from Day 1 and then practise, practise, practise. Make sure they “have a go” and remove the fear of failure from them. Encourage them to believe they can. If they think they can, they will generally find they can. It’s our job to inspire that belief and provide the training, mentoring and guidance to make sure our students “can”.
Let The Balancing Act self-study course deliver confident bookkeepers ready to become accountants
Many of our clients use our bookkeeping induction self-study course, The Balancing Act, as a key part of their first week/fortnight’s induction for all their intake and as part of their probationary period. It really gets their new recruits to focus on getting a good understanding of bookkeeping before they are let loose on real work and builds their confidence to ask questions, sensible questions!
We have drafted some guidance on the pros and cons of using this type of induction bookkeeping training as part of a probationary requirement. https://thebalancingactedu.co.uk/learning-centre/
There is an end of course test – but this should be seen as an opportunity to show what has been learnt and what areas need to be worked on. It’s a beginning not an end. You may well have your own bookkeeping training materials. Don’t delay your new trainees getting stuck into them.
Buy The Balancing Act and get your trainees started quickly and confidently
Get The Balancing Act today
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