The word “synthetic’ is derived from the word ‘synthesis which means to combine together. In this method we combine together a number of facts, perform cer­tain mathematical operations and arrive at the solution. In this method we start with the known data and connect it with the unknown part. It is the process of putting together known bits of information to reach the point where unknown information becomes obvious and true. Thus in this method we proceed from hypothesis to conclusion.

Merits of Synthetic Method

(i) It saves time and labour.

(ii) It is a neat method in which we present the facts in a systematic way.

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(iii) It suits majority of students.

(iv) It can be applied to majority of topics in teaching of com­merce.

Demerits of Synthetic Method

(i) It makes the students passive listens and encourages cram­ming.

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(ii) While teaching by this method teacher does not carry the class with him.

(iii) This is an Unpsychological method.

(iv) In this method there is a scope for forgetting.

(v) In this method, confidence is generally lacking in the stu­dents.

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Application

This method suits the average teacher and the average student. It is a time saving and neat method so teachers usually prefer this method. However, if it follows the analytical method then it gives the best results.