Hello: I teach accounting at all levels. First; as we all know that in accounting it is a building process from a foundation to various levels of understanding. So for me it is critical that the students understand debits and credits and the accouonting equation. With this they can start to build. To be sure that they do a firm foundation I quiz them on the terminolgy then test them on praticial applications of the concepts. In accounting I realte this to learning our times tables when we were young you just have to do it over and over to fully understand. Practice Practice.