I teach Accounting For Managers online and the effect of scaffolding cannot be underestimated in this subject matter. Grasping the basic concepts of debits and credits is very critical for students for them to move on to the next chapter. Scaffolding shows the importance of the foundation of the course. In accounting, as with technology, and medicine and a host of discipline etc. we would not expect a student to start their first course by performing advanced work. Learning the necessary skills such as beginning with terminology, helps provide a student with a foundation of information that they will need in order to advance in the industry. If scaffolding is not carefully considered and the courses arranged in the proper order a student will not have the necessary background to be successful.