The Feynman Technique for Understanding Prinsip Perakaunan Concepts

Many SPM students memorise account formats, yet the moment a question is worded a little differently in the exam, they freeze. The problem is rarely lack of effort; it is memorising without understanding. The Feynman technique, named after the physicist Richard Feynman, is a study method that forces you to understand a concept so deeply that you can explain it in plain language, as if teaching a child.

For Prinsip Perakaunan (SPM code 3756), this technique works especially well because accounting is a connected system of logic, from double entry to the financial statements, not a set of facts to memorise.

What is the Feynman technique?

The Feynman technique is a four-step process: (1) choose one concept, (2) explain it in the simplest possible language, as if teaching someone who knows nothing about accounting, (3) identify where you get stuck or fall back on complicated jargon, and (4) return to your notes or textbook to fill that gap, then repeat.

The principle behind it is simple: if you understand something, you can explain it in ordinary words. If all you can do is copy a textbook definition, that is a sign you are still memorising rather than understanding.

Why it fits Prinsip Perakaunan

Accounting is built on cause and effect. Every transaction has a dual effect, and every period-end adjustment has a logical reason. When you try to explain “why we debit an asset when it increases” in your own words, you are forced to understand the logic of the accounting equation, not just memorise the rules of debit and credit.

This matters because the SPM paper often tests understanding through new scenarios. Students who grasp the concept can adapt; students who only memorised a format get stuck the moment the figures or situation change.

Step 1: Pick one concept and write it plainly

Take a small topic, for example “depreciation”. On a blank sheet, write what depreciation is in your own words, without looking at your notes. Avoid technical terms at first; write it as if you were telling a younger sibling.

For example: “Depreciation means the value of an asset like a vehicle slowly falls each year because it is used and gets older, so we record that fall as an expense.” This simple sentence shows you understand the core idea before moving on to the straight-line or reducing-balance method.

Step 2: Explain it as if teaching someone

Try explaining the concept out loud to a friend, a family member, or even to a wall. It sounds odd, but when you say the explanation aloud, your brain quickly detects the parts that do not hold together or that you left dangling.

For double entry, try explaining why a cash purchase of goods is debited to the purchases account and credited to the cash account. If you get stuck saying “because that is the rule”, that is a sign you do not yet understand. Go back to the accounting equation: Assets = Liabilities + Owner’s Equity.

Step 3: Spot the gaps and go back to the source

The part you cannot explain smoothly is your real gap in understanding. Mark it, then go back to your textbook, teacher’s notes or worked examples to work it out.

For instance, many students get stuck on year-end adjustments such as accrued expenses and revenue received in advance. Once you realise you are confusing “an expense not yet paid” with “revenue not yet earned”, you know exactly what to revise, rather than re-reading the whole chapter.

Step 4: Simplify and use analogies

After filling the gap, simplify your explanation once more until it is short and easy. Use everyday analogies to strengthen recall.

For example, the debtors control account can be pictured as a “summary book” that gathers the totals of all individual debtors, while the subsidiary ledger is the “detailed book” for each customer. Analogies like this make abstract concepts easier to remember and re-explain in the exam.

Applying it to specific accounting topics

The technique works on almost every topic in the KSSM syllabus. For financial statements, explain why net profit is transferred to the capital account. For the disposal of non-current assets, explain step by step how the gain or loss on disposal is calculated.

Make one “Feynman sheet” for each major topic: one page with a plain-language explanation, one analogy, and one short example. This collection becomes revision material that is far more effective than re-copying your notes.

Common mistakes to avoid

The first mistake is fooling yourself: reading your notes, feeling that you “get it”, but never testing whether you can explain it without looking. Always test yourself with a blank sheet.

The second mistake is leaning on technical terms to hide confusion. If your explanation is full of jargon but you cannot unpack it yourself, that is a warning sign. Remember, the goal is understanding you can explain in simple Malay, because the SPM paper is set in Bahasa Melayu.

How we help

Sometimes you need someone to listen to your explanation and point out where the logic slips. That is what our teachers do in online 1-to-1 lessons.

Our experienced teachers teach in Bahasa Melayu or English, with rates from RM50/hr. Message us on WhatsApp for the exact rate and a paid one-hour trial at the teacher’s rate.

FAQ

Does the Feynman technique take a long time? At first it feels slower than memorising, but it saves time in the long run because you do not have to revise the same thing repeatedly. Understanding lasts far longer.

Can I use it for every topic? Yes, it suits concepts and logic. For calculation practice, combine it with repeated question practice so that you understand the reasoning and become fluent in the steps at the same time.