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Financial and Managerial Accounting courses can be the most dreadful classes to take during one's college experience. Students will confuse formulas, professors will re-explain concepts numerous times for a student to understand, and then students will study endlessly to memorize material they will sadly forget after the exam. Geiger and Ogily discuss how students struggle with the fact that accounting is basic algebra, but with "fancy" vocabulary. More specifically, the traditional accounting formula can be taken as complicated and lengthy for college students to comprehend; however, there are simple steps that can be taken to simplify the process.
Students who encounter their first accounting course will struggle significantly as there are many equations and confusion on the idea of a t-chart (Geiger & Ogily). Both authors agree that students become overwhelmed with different accounts that are used in various equations that then become problematic when trying to find the solution. With different ways of trying to solve the equation itself, one can find tricks to remember the equations easily and then apply them to the subject.
Geiger, Marshall A., and Suzanne M. Ogilby. “The First Course in Accounting: Students’ Perceptions and Their Effect on the Decision to Major in Accounting.” Journal of Accounting Education, vol. 18, no. 2, 2000, pp. 63–78., doi:10.1016/s0748-5751(00)00011-7. 

Overall, the various financial statements are the most complicated sheet within accounting itself when first introduced to a group of college students; however, there are simple ways to better help students learn the material quicker. Turner and Mock discuss how the most simple way in terms of understanding the financial statement includes understanding first what accounts are included on which financial statement (Turner & Mock 2). Students tend to confuse multiple accounts with the wrong financial statement; however, interpreting each financial statement and then connecting what accounts go where slowly to the students will increase a student’s ability to remember the statement. Additionally, having at least 3 designated class days relating to one financial statement helps improve the cognitive memory of a student (Turner & Mock 4). 
Turner, Jerry L., et al. “Improving Transparency and Relevance of Auditor Communications with Financial Statement Users.” Current Issues in Auditing, Allen Press, 1 June 2010, doi.org/10.2308/ciia.2010.4.1.A1. 

This article analyzes how the statement of cash flows can confuse students who take an introductory course of accounting at college. Furthermore, there can be issues where students confuse the statement of cash flows with the accounting equation as both appear to be similar in the eyes of college students; however, O'Bryan and Berry discuss how to simplify the process of cash flow statements in the first financial accounting course and what possible options could be available in terms of making the content approachable. For example, both authors discuss how sometimes it can be difficult to remember all the statements, but with hints in terms of organizing what accounts go on what statements would help students.
O'Bryan, David, et al. “Using Accounting Equation Analysis to Teach the Statement of Cash Flows in the First Financial Accounting Course.” Journal of Accounting Education, Pergamon, 15 Nov. 2000, www.sciencedirect.com/science/article/abs/pii/S0748575100000105. 

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