I agree with Caliban. It is unfortunate that this most important class was not a good experience for you. Accounting is not an easy subject, and good help from a good teacher is crucial in understanding the concepts. It would help to know if the subject was financial or managerial accounting. If you took financial accounting, focus on the broad issues of accounting. Point out that as the language of business it forms the foundation of knowledge that every person needs to make good economic decisions. Whether you run a business, buy a house, buy life insurance, lend money, invest in stocks or bonds, or plan for your child s education or your retirement, you use accounting information in making those decisions. Don t dwell heavily on the mechanical aspects of the course (journal entries, posting, adjusting, closing) but instead describe how the financial statements provide valuable information to both outside users who need information for investment decisions and also to internal users, (managers) who use the information to enable them to operate the business efficiently and effectively. Describe how some of the information is analyzed to form a view of the status of a company and comparisons with other businesses. Both lenders and investors rely on financial ratios to evaluate the business and predict its future path. Mention that it is helpful to have financial statements over a longer period of time to make projections of trends in important figures such as sales, dividends, EPS, capital investments, cash flows, and other significant data. Explain that while the mechanical aspects of the course are important in knowing how to arrive at the financial statements that can be analyzed, these are routine clerical tasks that are handled by clerks and computers, and it is the final result, the financial statements, that make accounting so valuable for making economic, business, and life decisions. If the course was managerial accounting, again focus on the information managers get instead of the mechanical process of calculating that information. Why is it important to understand how much it costs to make a product or provide a service? Why does management need approximate information today, rather than more precise information three months from now? Mangers use accounting information in all their decision making, so they want reports that are useful to them although those reports may be of no value to someone outside of the business. Mangers are evaluated on what the business accomplishes, so they need information that enables them to be efficient, effective, and above all profitable. Instead of quarterly or annual report needed by outside investors and analysts, some aspects of management require daily or weekly reports. You might even weave some of both paragraphs above into your paper to show that your grasp of accounting goes beyond the poor teaching that you received (without saying so directly). There is nothing wrong with saying that you wish you had gained a better grasp of the subject because you understand its importance. You studied under somewhat adverse conditions (no class interaction, no demonstrations by the teacher solving problems on the board, the need to teach yourself concepts that require more depth of clarification than is available in the online material). Don t make it sound like you are making an excuse but instead make it clear that you understand there is a lot more you desire to know about the subject. I wish you the best of luck and I hope your paper will provide a good boost to your grades.