Hello,

First I will say clear some basic concepts Such as what is debit,
credit, Journal, Lajor etc. to him. Then she can begin to explain how
accounts are drawn. Now this is an challenging job to both of them for
the first time because the person who is teaching has no idea how to
teach the blind person and the blind person find it difficult to
understand the concept because the sightage persons will easily
understand the concept by looking on the blackboard but the blind
person have to assume the whole concept in their minds before
understanding. This is totally depends on the person who is teaching.
Because the way of tone, speed of reading etc. will also matters a
lot. However, some practice and guidance will make them confidence.
According to me this tricks may help your sister:
The tricks which are given hear are same for explaining Journal as well.

1. Before drawing, first she should explain him the importance of
account which is to be drawn.
2. Then she can start by telling the heading of that particular
account which is to be written before drawing the account.
3. Now she can tell the number of columns and the number of rows to be
drawn in that particular account. In most of the account the columns
are the same, but the rows may defer because the rows are totally
depends on the size of the page. So I advice not to say exact rows to
be drawn on the page.
4. Now its time to tell the headings of the columns which are written
on the debit as well as on the credit side of the account in the first
line.
5. Now she can read entries which are posted on the debit as well as
on the credit side of the account. Before reading the posted entries,
it is necessary to make him understand what are debit and credit sides
of the account and what is written to the respective sides of the
account.
6. While reading the entries, explain him why this entry is posted on
debit/credit side of the account.
7. At last ask him he has any dout.
8. Practice with him as much as possible. This will improve the
performance of both.

The above tricks which I have written are based on my three years
knowledge. Right now I am studying in S.Y Bcom. If you have more
questions, you can call on my cell No. 9930408514.

On 7/5/11, aditi bhutani <[email protected]> wrote:
> Dear All,
>
>  One ofmy  collegue  sister is a teacher and has been given the
> responsibility of teaching Accountancy to a Blind student in Class 11. She
> has seeked my help in finding ways to teach him the Accounting formats e.g.
> the format of a journal, Profit and Loss Account etc.
>
> One way could be to use small sticks to mark the format of the journal, but
> would like to know more ways and may be some practised ones from the group
> as so that I can suggest her the best one.
>
> Regards
> Aditi Bhutani
> OBC Bank
> New Delhi
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>


-- 
"Focus on your abilities, not your disability."

Warm Regards,
Have a nice day

Hozefa...

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