“Debit or Credit”: Tackling the Challenges of Accounting among Hospitality Students at Sungai Petani Community College

Abstract

The Basic Hotel & Restaurant Accounting course is a core component of hospitality education but is often perceived as difficult and complex by students. This study aims to identify the challenges faced by hospitality students in learning accounting and to explore strategies that can improve their academic performance. The research involved 42 third-semester Hotel Operation students from Sungai Petani Community College. Data were collected using a structured questionnaire adapted from validated instruments. The findings reveal several critical issues, including reliance on traditional teaching methods, limited student-faculty interaction, inadequate assessment structures, low student engagement, and a lack of industry-relevant resources. Students also reported insufficient feedback and a disconnect between theoretical knowledge and real-world application. Additionally, poor study habits and negative attitudes toward accounting were found to hinder learning. The study recommends adopting student-centred teaching approaches, integrating technology into instruction, utilizing interactive learning methods, and developing customized course materials tailored to the hospitality context. These strategies aim to make accounting education more accessible, relevant, and engaging for hospitality students.