Accounting Reading Strategies
Reading is more important for some accounting courses, such as income taxes, than for others. The following tips enhance reading comprehension (M.B. Harms, CAL).
- To use the SQ3R strategy, begin the assigned reading by surveying the title, introduction, section headings, and conclusion. Develop questions that may be answered in the reading. Then read one section at a time for content, reciting the main ideas of each section. After reading the chapter, review the content.
- Be sure to carefully examine the illustrations that accompany the readings. What concepts are being illustrated? How do they relate to the text? Why are they significant?
- Margin Notes
- As each section of the chapter is read, record notes in the margins of the text, identifying the main points, key terms, supporting details, and examples. This is especially important in income tax accounting courses.
- Develop an Index
- If the book's index is inadequate for finding specific types of information, develop your own index listing the type of information (e.g. the key term, concept, formula, etc.) and the page number(s) on which the information is found.