Abstract: Disclosed is a system for comparatively displaying values using non-verbal means. The system is recorded on a non-transitory medium. Included in the system is an identification component that identifies a first metric that has a first value and a second metric that has a second value. A processor selects a respective first and second non-verbal symbol to represent each of the first metric and the second metric and calculates a size of each non-verbal symbol based on the values of the first and second metrics. A high definition output means displays the non-verbal symbols. Each of the non-verbal symbols has a single dimension that is divisible by a single denominator. The processor also creates and displays on the high definition output means, a non-verbal reference symbol and a reference value associated with the reference symbol that represents the relationship of the first and second values to the size of the non-verbal symbols.

Abstract: A method of teaching accounting principles is disclosed in which two different colors are used to distinguish that which is owned and owed from that which has been used and earned. This is to establish the concept of double entry accounting. Question sets are used to distinguish assets, liabilities, income and expenditure from one another to facilitate their proper treatment in books of account. Words other than commonly accepted accounting words are used to denote accounting concepts before the teaching method moves on to using the commonly accepted accounting words.

Abstract: Disclosed is a learning system and method that allows students with basic literacy to learn essential principles of accounting. No prior learning in accounting is presumed or required. Using a simple business simulation, students develop an accounting system for themselves. The learning system and method employs many of the key human learning senses of visual, auditory, kinesthetic, gustatory and olfactory. By creating a three dimensional accounting system and continually telling the story of the business as it evolves, students are using all of the necessary senses for effective and lasting learning.