For many Secondary 3 and 4 students in Singapore, Principles of Accounts (POA) begins with optimism. Teachers describe it as a “logical subject,” some say it’s easier than History or Geography, and students may even score well at first.
But fast forward a few months — and suddenly, things unravel. Confidence drops. Mistakes pile up. And students who were once ahead now feel completely lost.
So what makes POA such a stumbling block for O-Level students? And more importantly, what’s the real fix?
In this article, we’ll break down:
- Why students struggle — even those who are generally strong academically
- The specific weak points that hold them back
- What actually helps students turn things around (fast)
- How the right kind of support — not just more worksheets — makes a big difference
Let’s dive in.
Why Students Struggle with O-Level POA — The Core Issues
While POA seems straightforward on the surface, it quickly becomes one of the most misunderstood subjects. Here’s why so many students start strong but lose confidence as the syllabus progresses.
1. The Subject Feels Abstract and Hard to Visualise
POA introduces a completely new mental model. Students have to understand how businesses record transactions using rules and formats they’ve never seen before. It’s not like Math, where formulas stay consistent, or like Science, where you can rely on diagrams. POA combines logic, terminology, and structured thinking in ways that are brand new to most students. Many feel like they’re thrown into a business world without a guide.
And unlike science or math, there are no concrete visuals. You can’t “see” a journal entry or visualise what happens in a ledger. That lack of sensory or real-life anchoring makes POA harder to retain — especially for students who aren’t naturally abstract thinkers.
2. One Mistake Affects Everything
In POA, everything is connected. Enter something incorrectly in the journal? Your ledger will be wrong. Which means your trial balance will be off. And your financial statements? Completely misaligned. This cascading error effect makes it difficult for students to track where they went wrong. Instead of fixing one area, they may try to correct the wrong section, wasting time and becoming more confused.
This domino effect means students can lose huge marks over small conceptual slips — even if they understood most of the question. It’s frustrating and demoralising.
3. Students Memorise Instead of Understanding
Because of the rules-based nature of POA, students fall into the trap of memorising:
- “Rent expense is always a debit”
- “Sales is a credit”
- “Assets increase on the debit side”
But POA questions often change the context. Suddenly it’s “rent received,” or the question is phrased as “the business sublets part of its premises.”
Without proper understanding, students misclassify it — even if they “studied hard.”
4. There’s No Real-Life Context
POA is incredibly practical — it’s how businesses actually operate. But if it’s taught in a dry, format-heavy way, students miss that connection. When they don’t know why they’re learning it, motivation drops. Retention suffers too.
For example: A simple sale of $1,000 could be taught with this prompt — “You run an online store and a customer pays for their order in cash.” That framing makes the debit and credit obvious and meaningful.
The Most Common Weaknesses That Hold Students Back
Let’s zoom into the specific areas where students most frequently lose marks.
1. Confusing Debit vs Credit
Even in Sec 4, many students still hesitate at the basic level: “Should this be a debit or credit?” They’ve memorised definitions, but haven’t internalised the accounting equation — Assets = Liabilities + Equity — or how each account type behaves. Without seeing how these principles play out across different question types, students struggle to apply what they ‘know’. They end up second-guessing their answers even when they might be right.
This confusion is especially common in students who have not had much prior exposure to business or money-related subjects. They may understand the individual definitions, but when faced with compound transactions or reversal entries, they hesitate and lose time second-guessing.
2. Trial Balance and Ledger Questions
If students don’t fully grasp double entry, they’ll always struggle with trial balance. A missing entry or an extra credit throws off the totals — and students either waste time hunting for it or leave it blank. The trial balance is a key checkpoint — and when it doesn’t tally, it signals that something is fundamentally off.
Many students lack a process to trace their entries and diagnose where things went wrong. That’s where structured review techniques and ‘check-as-you-go’ habits become crucial.
Even when using the correct format, they may not realise their underlying entries are conceptually wrong.
3. Adjustments: Accruals, Prepayments, Depreciation
These topics demand deeper logic. They’re about timing, and students often mix up when to record expenses or income. These questions are not just about calculation. They require a deep understanding of how business events unfold over time.
A student must grasp that accounting reflects timing as much as it reflects transactions. Misunderstanding this leads to marks being lost even when numbers seem ‘close’.
A common example: Students misplace accrued expenses in the income statement only — forgetting the need to update the liability on the balance sheet. These errors cost multiple marks and show a misunderstanding of the accounting cycle.
4. Theory Questions
Some students can manage calculations but fall flat on theory. They give vague, one-liner answers to explain the role of accounting or characteristics of financial statements. They also struggle to define terms with precision, often mixing up “source documents” with “books of original entry.”
A strong student can define terms like ‘trade receivables’ or ‘capital expenditure’ with clarity. But weaker students give vague responses like ‘money from customer’ — which aren’t accepted. These vague definitions reflect shallow understanding and cost marks, especially in structured theory sections.
Why School Lessons Alone Don’t Solve the Problem
POA isn’t always taught in a way that matches how students learn best — especially those who need more time or clarification.
1. The Pace Is Too Fast
Teachers need to complete the syllabus — which includes journal entries, ledgers, balance sheets, profit and loss, and interpretation of financial statements. That leaves little time for deep explanation or re-teaching.
Students who fall behind often don’t speak up — and the gap only widens.
2. Weak Feedback Loop
Schools may provide corrections, but not detailed diagnosis. Students are told “wrong account used” or “balance sheet doesn’t tally,” but not why it happened, or how to fix it differently next time. But real learning requires more than marking a script.
It requires unpacking the thought process that led to the error, then retraining it. Unfortunately, this level of diagnosis rarely happens in class settings.
Without proper guidance, students keep repeating the same mistake.
3. Lack of Confidence to Ask Questions
POA is intimidating for students who are new to it. Many feel embarrassed asking simple questions like “What does this word mean?” or “Can you explain why this is a liability?”
So they stay silent, copy answers, and hope for the best — until it’s too late.
4. Practice Without Strategy
Students are told to “do more questions,” but if they don’t understand the concepts behind them, they’re just reinforcing bad habits.
Practice without feedback = deeply ingrained mistakes.
What Actually Helps POA Make Sense — And Stick
Here’s what makes a real difference — whether through tutoring, extra classes, or just better resources. These aren’t quick hacks — they’re evidence-based methods that build long-term understanding and exam performance.
1. Understanding the Why
This is the single most important factor. Once students know why something is debited or credited, everything else builds naturally. They stop memorising and start reasoning.
“This is a liability because it’s an amount owed to someone else.”
“This is an asset because the business controls it and it provides future value.”
These explanations build accounting intuition — and intuition beats memory under pressure.
2. Visual and Practical Anchors
Using real business examples — like a student running a bubble tea stall or selling products on Carousell — makes abstract concepts concrete.
Suddenly, “purchasing inventory” or “receiving advance payment” has a real-world feel. That helps students grasp it faster and retain it longer.
3. Focused Drills on High-Impact Topics
Instead of spreading effort across everything, students should spend extra time on foundational topics:
- Types of accounts
- Double entry
- Adjustments
- Financial statement format
Strong O-Level POA tutors help students master these first — because they affect every other question.
4. Diagnosing and Fixing the Root Cause
Improvement happens when someone pinpoints where the thinking went wrong. That means going back to the student’s mental model — not just correcting the output.
A student who keeps misclassifying “Drawings” might need to revisit owner’s equity, not just memorise answers.
The Role of a Good POA Tutor in Turning Things Around
A strong tutor doesn’t just reteach school content — they fill in the gaps and fix the thinking.
1. Tailored Explanations That Click
Tutors can explain the same concept multiple ways until it finally sticks. Some students need visuals. Some need repetition. Some need to roleplay as the business owner. A good tutor adapts.
2. Real-Time Error Correction
Catching a mistake as it happens is far more effective than reviewing it a week later. Tutors can step in during drills and correct the student’s logic — not just the answer.
It’s like having a coach beside you as you solve each question — catching you before you fall into the same trap twice. This reduces careless mistakes drastically, and builds better long-term habits that carry into exams.
3. Practice That Targets Weak Spots
Instead of assigning generic papers, tutors zoom in on trouble areas (e.g. adjustments, bank reconciliation, theory) and drill with variations until the student is confident.
4. Accountability and Encouragement
POA improvement isn’t just academic — it’s emotional. Many students feel defeated. Having someone who tracks their progress, cheers them on, and reminds them they can do it makes a huge difference.
What Improvement Looks Like — And Why It’s Possible
Improvement in POA doesn’t take years. With the right support like O-Level POA Tuition, many students go from a borderline fail to a solid B or even A in one term.
- They Understand, Not Memorise
They start explaining concepts out loud — not just writing answers. They know why they’re doing what they’re doing. - They Catch Their Own Errors
Instead of handing in messy trial balances and hoping for the best, they audit themselves. That alone saves them dozens of marks. - Exam Performance Becomes Predictable
Once the core logic is sound, students stop fearing the unknown. Even tricky phrasing or strange businesses don’t throw them off. - They Stop Dreading POA
POA no longer feels like a black hole. Students enjoy solving questions, especially when they start scoring well. That positive feedback loop boosts confidence in all subjects.
Final Takeaway: POA Isn’t the Problem — The Approach Is
The truth is, most students aren’t “bad” at POA — they’ve just been taught in a way that doesn’t work for them.
They need clarity, not more content.
Logic, not memorisation.
Support, not just worksheets.
Once those are in place, POA becomes one of the most scoreable subjects at O-Level.
So if your child is struggling, don’t wait until panic mode hits. Help them rebuild their foundation now — while there’s still time to turn it around.
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