The Effectiveness of Beam Balance Technique in Learning Bank Reconcilliation Statement

Lewis Liew Teo Piaw, Mohd Shah Bin Yunus, Normala Binti Jaya
(Commerce Department, Politeknik Kuching Sarawak, Malaysia)

Abstract: This study examined the effects of Beam Balance technique: an innovative visual representation on learning the bank reconcilliation statement developed by the authors. The participants in this study were 88 students from two classes in Financial Accounting 1 courses at Politeknik Kuching Sarawak. One class of 43 students was randomly selected as the experimental group which employed the Beam Balance technique in teaching and learning while another class of 45 students was assigned as the control group with normal traditional curriculum activities. The results support the hypothesis that learning with the aid of Beam Balance techique would result in higher learning performance. A questionaire was also developed to elicit the participants’ views towards adopting the Beam Balance technique. Almost all the students found that the Beam Balance technique was helpful in understanding the inter-relations of the bank reconcilliation statement content and more importantly, their interest were enhanced in learning the bank reconcilliation statement. It is hoped that the findings of this paper will contribute to the improvement of quality in accounting education by incorporating the visualization presentation whenever applicable.

Key words: beam balance technique; virtual representation; bank reconcilliation statement

JEL codes: M49