In this method we proceed from known to unknown. The word ‘Analytic’ is derived from the word ‘Analysis’ which means to break up or to resolve a thing into its constituent elements. Thus in this method we break up the unknown problem into simpler parts and then see how these can be recombined to find the solution. Therefore, it is the process of unfolding of the problem or of conducting its operation to know its hidden aspects. In this process we start with what is to be found out and then think of further steps or possibilities that may connect the unknown with the known and find out the desired result. It is believed that all the highest intellectual performance of the mind is analysis.
Merits of Analytical Method
(i) It helps in developing reasoning power of the students.
(ii) It helps in clear understanding of the subject because the students have to go through the whole process themselves.
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(iii) In these method students participation is encouraged.
(iv) It is a psychological method.
(v) No cramming is required in this method.
(vi) This method has little rather no scope for forgetting
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(vii) Teaching by this method, teacher carries the class with him.
(viii) It helps in developing a spirit of discovery amongst the students.
(ix) It develops self-confidence in the pupil.
Demerits of Analytical Method
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(i) It is a time consuming and lengthy method, so it is uneconomical.
(ii) It these method facts are not presented in a neat and systematic order.
(iii) This method is not suitable for all the topics in commerce.
(iv) This method does not find favour with all the students because below average students fail to follow this method.
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Applicability
In commerce teaching this method is suitable for complicated problems. It analyses the problem into sub-parts and various parts are reorganised and the already learnt facts are used to connect the known with unknown. This method is particularly suitable for teaching of Arithmetic, commercial mathematics. It puts more stress on reasoning and development of power of reasoning is one of the major aims of teaching of commerce.