Financial Accounting Reflection Paper

1530 Words 7 Pages
I must admit, when I was enrolling for this semester and scrolling through the list of courses that I have left to complete my degree, Financial Accounting Theory did not jump out as one I was eager to enroll in. I did not expect to encounter “theory” things related to accounting, which has always been a vague and abstract critique of common-sense notions to me. I have been in several financial accounting courses, and it was always the accounting regulation part that most puzzled me, so not surprisingly, I anticipated that this course would be a nightmare for me.

The first class gave me a lot of concerns as I read the assessments on the study guide, which were so much different from the ones for traditional courses. The weekly case study
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However, a few times, the members would just keep expressing themselves without listening because we were all under pressure at the end of the semester. This caused some negative feelings toward each other. Later, we tried to be open to each other and mirror each other’s feelings. Agreements were finally reached on the practicing issues. We used the Facebook group chatting and never delayed in responding to someone’s message, but we believed that face-to-face communication was more effective than email or other social media. Group practicing was ideal for relieving my nervousness on public speaking, and we always gave constructive responses to everyone’s performances. This was the first time I had experienced to presenting in front of business professionals, and I believed that these would always be the situations that I would face in my future career. By listening to other groups’ presentations, I recognised that I had to improve my ability to involve the audience. More importantly, the group presentation on the gender of a loan applicant and bank officer impressed me. The accounting department also has varieties of dimensions in political issues. The FIFA scandals and global financial crisis also gave me a deeper understanding of the association between accounting theories and our daily life. It made me realize that one of the goals of the theory in accounting discipline is to equip us with a well-defined body of knowledge that has been systematically accumulated, organized, and verified well enough to provide a frame of reference for future ethical and socially responsible

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