Your Learning Process Learning in the broad sense is the change in behavior or knowledge as a result of experience, practice, effort, etc.
Accountants focus on concept learning and rule learning.
This multidimensionality describes understanding, i.e., relating many concepts, rules, and relationships. Train yourself to consider the implications of the underlying business transactions for all accounting procedures you study. They constitute building blocks of cognitive processes. Recall knowledge . The first level is recall knowledge, e.g., definitions of technical terms and sources of information.