Mind Map - The magician that awakens your memory (Application in teaching and learning the Accounting Principles course - Dai Nam University)
Posted date 14/03/2017
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Anthony "Tony" Peter Buzan (born 1942) in London (UK) is an author, psychologist and the father of the Mindmap thinking method. He is currently the author of 92 books, translated into over 30 languages, published in 125 countries.
Teacher: Nguyen Hoang Phuong Thanh
Faculty of Accounting – Dai Nam University
Faculty of Accounting – Dai Nam University
![]() | Anthony "Tony" Peter Buzan (born 1942) in London (UK) is an author, psychologist and the father of the Mindmap thinking method. He is currently the author of 92 books, translated into over 30 languages, published in 125 countries. |
1. Common problems with mind maps
1.1. Concept
Mind mapping (MMA) is a graphical method of storing, organizing, and prioritizing information using key or recall words or images that trigger specific memories and generate new ideas.
Each reminder detail in a Mind Map is a key to unlocking events, ideas and information and unleashing the potential of your amazing brain.
1.2. Outstanding advantages of Mind Maps
· The main idea will be central and clearly defined.
· The interrelationship between each idea is clearly indicated. The more important the idea, the closer it will be to the main idea.
· The connections between key concepts are immediately perceived visually.
· Reviewing and memorizing will be more effective and faster.
· Add information (ideas) more easily by drawing inserts into the map.
· Each map will be distinct from each other, making it easier to remember.
· New ideas can be placed in the correct position on the picture easily, regardless of the order of presentation, facilitating quick and flexible changes in memory.
· Can take advantage of the support of software on the computer
1.3. Seven steps to create a mind map
· Step 1 : Start from the CENTER of a blank sheet of paper and pull to one side. Why? Because starting from the center gives the brain the freedom to spread out actively and to express more freely and naturally.
· Step 2 : Use an IMAGE or PICTURE for your central idea. Why? Because a picture is worth a thousand words and helps us use our imagination.
· Step 3 : Always use COLOR . Why? Because color has the same stimulating effect on the brain as images. Color gives Mind Maps resonance vibrations, bringing vitality and endless energy to creative thinking and it is also pleasing to the eye.
· Step 4 : Connect the MAIN BRANCHES to the central IMAGE , and connect the second and third level branches to the first and second level branches, etc. Why? Because, as we know, the brain works by association. If we connect the branches together, it will be much easier to understand and remember many things.
· Step 5 : Draw more CURVED branches than straight lines. Why? Because nothing is more boring to the brain than straight lines. Like tree branches, organic curves are much more appealing and attract the eye.
1.1. Concept
Mind mapping (MMA) is a graphical method of storing, organizing, and prioritizing information using key or recall words or images that trigger specific memories and generate new ideas.
Each reminder detail in a Mind Map is a key to unlocking events, ideas and information and unleashing the potential of your amazing brain.
1.2. Outstanding advantages of Mind Maps
· The main idea will be central and clearly defined.
· The interrelationship between each idea is clearly indicated. The more important the idea, the closer it will be to the main idea.
· The connections between key concepts are immediately perceived visually.
· Reviewing and memorizing will be more effective and faster.
· Add information (ideas) more easily by drawing inserts into the map.
· Each map will be distinct from each other, making it easier to remember.
· New ideas can be placed in the correct position on the picture easily, regardless of the order of presentation, facilitating quick and flexible changes in memory.
· Can take advantage of the support of software on the computer
1.3. Seven steps to create a mind map
· Step 1 : Start from the CENTER of a blank sheet of paper and pull to one side. Why? Because starting from the center gives the brain the freedom to spread out actively and to express more freely and naturally.
· Step 2 : Use an IMAGE or PICTURE for your central idea. Why? Because a picture is worth a thousand words and helps us use our imagination.
· Step 3 : Always use COLOR . Why? Because color has the same stimulating effect on the brain as images. Color gives Mind Maps resonance vibrations, bringing vitality and endless energy to creative thinking and it is also pleasing to the eye.
· Step 4 : Connect the MAIN BRANCHES to the central IMAGE , and connect the second and third level branches to the first and second level branches, etc. Why? Because, as we know, the brain works by association. If we connect the branches together, it will be much easier to understand and remember many things.
· Step 5 : Draw more CURVED branches than straight lines. Why? Because nothing is more boring to the brain than straight lines. Like tree branches, organic curves are much more appealing and attract the eye.
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· Step 6 : Use ONE KEYWORD IN EACH LINE . Because keywords give our Mind Map a lot of power and flexibility. Each single word or image is like a multiplier, giving its associations and connections a special appearance.
· Step 7 : Use IMAGES throughout. Because like the central image, each image is worth a thousand words. So if we have only ten images in our Mind Map, it is equivalent to ten thousand words of captions.
· Step 7 : Use IMAGES throughout. Because like the central image, each image is worth a thousand words. So if we have only ten images in our Mind Map, it is equivalent to ten thousand words of captions.
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Important notes in mind mapping can be summarized through a mind map as follows:
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2. Applying mind maps to subjects in the field of Accounting
2.1. The necessity of applying Mind Maps to learning Accounting Principles
Every day there are many problems and events to think about, because of thinking too much like that leads to "messing up" the content as well as the information that needs to be remembered. Therefore, it is necessary to rearrange the information according to a certain logic and Mind Map will do that.
If you look at a page of a book for 1 minute, you cannot remember what the content is, but if you look at a picture for 1 minute, you can immediately remember what the content of that picture is, and what is the main element in that picture. For a sheet of A4 paper, you can draw almost a book of nearly 1000 pages. If you can summarize it well, that is a very good advantage.
With the subject of Accounting Principles , you have to memorize all the account systems as well as the meaning of each type of account, in addition to learning a lot of concepts, content, classification of methods, etc. - To remember and understand everything without the right method and way of learning is very difficult.
As in part I and II, we introduced the SDTD and how to create SDTD . That is a very good way to apply in the Accounting Principles subject to make learning more effective.
For example, about remembering and using account 333, there are many level 2 account numbers such as 3331, 33311, 33312, 3332, 3333, 3334, 3335, 3336, 3337, 3338, 33381, 33382, 3389. Use the SDTD, draw account 333 as the main idea and divide it into small branches. Account 333 is Tax and amounts payable to the State , use an image that is easy to understand and remember to symbolize this account, then divide the level 2 accounts into small branches and use it as you did with account 333. Then from the small branches, you can divide smaller branches to continue drawing about how to use that account. Drawing and dividing into small branches like this will help you remember and learn Accounting Principles more effectively.
Learning pricing methods as well as accounting voucher methods will also become easier when using SDTD.
Thus, it can be seen that learning Accounting Principles using SDTD is very necessary , a quite effective form of learning, contributing to innovation in learning methods as well as thinking methods.
3.2. Design Mind Map for Accounting Principles subject
2.1. The necessity of applying Mind Maps to learning Accounting Principles
Every day there are many problems and events to think about, because of thinking too much like that leads to "messing up" the content as well as the information that needs to be remembered. Therefore, it is necessary to rearrange the information according to a certain logic and Mind Map will do that.
If you look at a page of a book for 1 minute, you cannot remember what the content is, but if you look at a picture for 1 minute, you can immediately remember what the content of that picture is, and what is the main element in that picture. For a sheet of A4 paper, you can draw almost a book of nearly 1000 pages. If you can summarize it well, that is a very good advantage.
With the subject of Accounting Principles , you have to memorize all the account systems as well as the meaning of each type of account, in addition to learning a lot of concepts, content, classification of methods, etc. - To remember and understand everything without the right method and way of learning is very difficult.
As in part I and II, we introduced the SDTD and how to create SDTD . That is a very good way to apply in the Accounting Principles subject to make learning more effective.
For example, about remembering and using account 333, there are many level 2 account numbers such as 3331, 33311, 33312, 3332, 3333, 3334, 3335, 3336, 3337, 3338, 33381, 33382, 3389. Use the SDTD, draw account 333 as the main idea and divide it into small branches. Account 333 is Tax and amounts payable to the State , use an image that is easy to understand and remember to symbolize this account, then divide the level 2 accounts into small branches and use it as you did with account 333. Then from the small branches, you can divide smaller branches to continue drawing about how to use that account. Drawing and dividing into small branches like this will help you remember and learn Accounting Principles more effectively.
Learning pricing methods as well as accounting voucher methods will also become easier when using SDTD.
Thus, it can be seen that learning Accounting Principles using SDTD is very necessary , a quite effective form of learning, contributing to innovation in learning methods as well as thinking methods.
3.2. Design Mind Map for Accounting Principles subject
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Diagram 2.1: Nature and objects of accounting
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Figure 2.2: Document method
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Figure 2.3: Pricing method

Figure 2.4: Accounting account method

Diagram 2.5: Accounting methods for some major business operations
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