Many people believe that students in the Bachelor of Science in Accounting program just

use plus-minus calculations, but are unaware that expository techniques are also necessary. The
expository technique contains classification, definitions, a process description, and explanation of
mechanisms. To prove the speculation, there are a number of duties that would demand the
expository technique in our field of competence.
One of the things we do as accounting students is prepare transactions. In order to prepare
transactions, we must first classify whether the things we transact are on the debit or credit side.
Obviously, this task falls under the classification technique. When we need to define certain phrases
in order to properly comprehend the articles on the subject of business law, that is one example of
definition in action.