According to Adult Learning Theory, lectures are the least successful way to retain learning material. Reading, listening, and observing are not so effective neither. The most effective way to retain material from a training program is through teaching the material yourself. Practice by doing comes next followed by discussions and then demonstrations. To apply this to your accounting education and training, try teaching or tutoring others to help you retain the material more effectively. You can form a study group which each member of the group takes turns presenting a topic.
Below are the percentages of memory retention of each mode of learning (from michellemotivateme.com):
Lectures 5%
You only retain about five percent of lecture material.
Reading 10%
You only retain about ten percent of what you read.
Audio/Visual 20%
You only retain about twenty percent of what you see and hear.
Demonstration 30%
If you demonstrate something you will most likely retain about thirty percent of the material.
Discussion 50%
Discussions will allow you to retain about fifty percent of the material you discussed.
Practice by Doing 75%
This is where test banks come in handy. You retain about seventy five percent of the things that you practice doing. For example, taking the multiple choice questions that is formatted like the Uniform CPA Examination.
Teach Others 90%
The number one way to retain study material is by teaching others.
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