Criteria of Successfulness of the Research

1 Meeting 1 In meeting 1, the topic was managing provision for doubtful debt with indicators: a explaining receivable determination, b explaining bookkeeping of reserve accounts, and c explaining procedures of recording provision for doubtful debt. The teacher started the lesson by greeting, saying prayer and checking students’ attendance. She then gave apperception about the topic being discussed. In the core activity, the teacher explained the topic before starting a new topic. She invited students to discuss reserve for possible losses with their groups. Yet, before that, the teacher grouped the students. The students than discussed questions that the teacher gave. After discussing the answers to the questions, a representative of each group presented the answer in front of the class, while the rest gave comments on it. In the final activity, the teacher evaluated the topic that was presented by some groups. The other groups who had not presented yet would present their answers in the next meeting. 2 Meeting 2 In meeting 2, material for managing debtors account was provision for doubtful debt with indicators: a explaining receivable determination, b explaining bookkeeping of reserve accounts, and c explaining procedures of recording provision for doubtful debt. The teacher started the lesson by greeting, saying prayer and checking students’ attendance. She then gave apperception about the topic discussed in the previous meeting. Before going to the core activity, the teacher invited groups who had not presented yet to come forward to present their answers. The rest gave comments on it. At the end of the presentation, the teacher gave a little evaluation about the presentation. In the core activity, the teacher asked a material of provision for doubtful debt that was discussed in the previous meeting. Then, she divided students into small groups. They were given another problem about provision for doubtful debtto be discussed with their groups. After discussing, they proceeded to present their answers in front of the class. The final activity was a question and answer session. The teacher and the students asked and answered about the topic they discussed. The students could ask their own questions. The teacher announced the students that there would be a test in the next meeting to assess their understanding about the topic.