Montacute Accounting Tutors and Montacute Accounting Tuition

Personal Description:
I am a qualified chartered accountant.I have also got a Bachelor of Business Administration degree in finance and banking.I am quite good at tax and accountany.I like to teach acca student basically if I find any.

Teaching Experience:
I have taught Auditing at University of west London recently.Also I have taught ACCA papers at college.I have taught students in a batch when I was at uni as well as during my study of ACCA.I taught students at my same level when we went to uni at the same time.

Tutoring Approach:
I like to teach student according to their ability to understand.I always try to be friendly and supportive as they sometimes feel uneasy to tell that they dont understand something after repeating certain topics.I always start from basic to the point.

Subjects

Personal Description:
I specialize in exam techniques and improving target grades of students. My tutoring approach is to regularly assess the student's attainment level and tailor the lessons targeting the areas that need improvements.

Teaching Experience:
• Working for prestigious private schools in surrey as a private tutor.
• Private tutor - International Baccalaureate.
• Training and development of corporate finance staff.
• Many years of experience as a private tutor & a mentor

Tutoring Approach:
• Develop student's focus
• Teach students smart techniques to remember keywords / definitions.
• Evaluate student's knowledge through discussion of past exam papers within a friendly and relaxed environment.
• Teach smart answering techniques to gain high scores.

Subjects

Personal Description:
In all these years, I have tried to transfer my knowledge to everybody I had sat down to help with his/her economics and business exams (especially accounting and finance). I have provided, and still do when necessary, tuition to members of the family and friends.
Even in College, I have assisted friends in their maths and accounting courses, aiming at helping them understand the methodology that is behind numbers.
I have high confidence in myself that I can succeed in a private teaching/tutoring role. I have always admired young people's minds, and I believe that a teacher's responsibility is to help them both shape them and enrich them within the frame of each individual's personality.

Teaching Experience:
My current position is Lecturer in Finance in one of the leading private business schools in the UK. I am focusing in those areas that I have had a 17 year working experience. Working in the real business world for all these years is an asset for me, which will definitely help me transfer the knowledge I have gained, to younger people.
I have also been recently appointed by a secondary school, as Accounting tutor for a group of students to assist and prepare them for their A2 Accounting exams.

Tutoring Approach:
I have always believed that the best approach to tutoring is the pen and paper approach. That is, I find necessary for a student to practice as much as possible through exercises and problem solving. And as ancient Greeks once said: "Reviewing is the mother of knowledge".

Subjects

Personal Description:
I am a qualified teacher, head of the department, and a senior examiner with more than 17 years of exam marking experience in all three subjects that I tutor.

I work with a range of students (students looking to improve their grades and others who are making sure they achieve their high grades). I work with students from the United Kingdom and overseas that are either preparing for exams or are going to study the subject for the first time or are being home tutored etc. I have my own study material - workbooks, quizzes, videos (youtube channel), etc.

I have tutored students from all top schools - Eton, Westminister, St Pauls, Notting Hill, Whitgift, Oxford High, Northampton High (I used to work there and they had their best ever results), Oundle, etc

As an individual, I have a jovial personality and I make good use of it during my sessions; it ignites the sessions and adds joy to learning; take my word for it! Also, I have bundles of patience because sometimes a theoretical concept may take more than once to be explained to a student for them to understand it. I do not get frustrated easily.

I follow a tutoring model that I have developed with my partner and it is to assess the need of my students, as all of them are unique and start at different times of the year and at different stages; as time is of great essence, especially if a target grade is to be achieved.

Read my testimonials and you will get a fair idea. I believe that learning is to understand the theory and then apply it to the real world. I use case studies written by me and exam questions from past papers to make the tutorial session more relevant; I assess students' work during my sessions and then provide constructive feedback to allow them to improve.

If you have any questions, please message me.

Good Luck!

Teaching Experience:
I have more than 17 years of teaching and examining experience.

Tutoring Approach:
Relaxed and exam focused to meet the need of your child.

Subjects

Personal Description:
I am experienced / qualified accounting & business teacher .I have been teaching for the last 15 years & I started teaching profession from karachi ( pakistan. ) currently, working for West-heart college and teaching Btech business Modules

Have expereiened in uk based teaching in groups and one to one tutoring . Looking for college level lecturing job.

Teaching Experience:
Variety of teaching experiences in my past working life . Teaching AS level to graduate level
BTECH FINANCE AND accounting & Business law, Economics, project management and Marketing

Tutoring Approach:
K I S S: " keep it simple stupid" Understand the basic concept & principles of particular subject. Knowledge & way of teaching that how you deliver the lecture or one to one tutoring individual capacity & level of understanding of each student taken into account.

Excellent communication skills with moral character & affable person is key to success of a good teacher.
I am leader in the classroom lecturing, improving learners abilities to enhance their hidden skills and build confidence.

Subjects

Personal Description:
A Chartered Accountant with First Class BA (Hons) in Accounting and Finance and more than 10 years of experience in the industry.

Teaching Experience:
I have gained extensive experience tutoring students from various backgrounds and different age groups. Helped successfully in meeting tight deadlines and improved learning abilities by focusing on key syllabus.

Tutoring Approach:
Teaching students by helping them understand the concept logically rather than memorising complex problems. Understanding application of concepts in real life helps in retaining the lessons for longer term.

Subjects

Personal Description:
Equipped with an ACCA and ACA - Kaplan Financial London & BSc in Accounting and Finance, I consider myself a problem solver which has given me an edge over others and has made me confident. Possessing strong working knowledge of real world accountancy & finance has conceptually made me very clear with the subjects of listed professional bodies.

Teaching Experience:
I have been teaching different types of students on different levels since 2008 and my fundamental objective is to get them through decently.

Post exam qualified experience has enabled me to evaluate students' understanding on particular subjects and then deciding the level of approach.

My students come from different walks of life.
From Domestic to International, Privately funded/State funded, Students include from top 10 accountancy firms: PWC, KPMG, EY, Grant Thornton etc...

University students covered from the following institutions:

UCL
LSE
Kings College
Queen Mary
Warwick

Tutoring Approach:
Students who are novices would be given attention from the basics & those who are familiar with the concepts and need a little push, would be moved directly on to past exam papers and examination kit.

Subjects

Personal Description:
Hemananda (Ravi)
Motivational and patient tutor with 25+ years' experience in IT and education. I simplify complex topics using real-world examples, interactive Q&A, and tailored practice. My lessons build confidence, clarity, and lasting understanding. With international exposure and deep technical expertise, I guide students through software engineering, programming, databases, and business concepts with precision and empathy. I'm currently writing a book to make Software Engineering more practical and accessible for learners and professionals alike.

I am well versed with the following development tools, databases and software:
- Python, Numpy, Pandas, R
- Machine Learning (KNN algorithm, Naïve Bayes, Neural Network, Decision Tree, etc.)
- PHP
- Visual Basic .Net, ASP .Net
- Oracle Apex
- Oracle Forms 6i, 9i, 10g
- Oracle Reports 6i, 9i, 10g
- Oracle SQL Loader
- Oracle Designer 6i, 9i, 10g
- Oracle Discoverer 10g (Discoverer Plus 10g, Discoverer Viewer 10g)
- Visual Basic 6.0, C, C++, 4D, Windev, Forms Designer, Prescribe, HTML, Java, Javascript,
- Microsoft Front Page, Macromedia Dreamweaver, Flash, Image Composer, XML, Seagate Crystal Reports, Microsoft Project, Microsoft Word, Microsoft Excel, Microsoft Powerpoint
- Microsoft Access, Oracle Database 8, Oracle Database 8i, Oracle Database 9i, Oracle Database 10g, and Ms SQL Server, Oracle Database Express Edition

Teaching Experience:
I have been offering private tuitions since 2001 for a side income as well as for charity purposes. My students were:
1. Primary students (Mathematics, English, French, Computer Studies/IT)
2. Secondary students (Mathematics, Statistics, Accounting, Economics, Computer Studies/IT)
3. Tertiary students (Mathematics, Accounting, Computer Studies/IT), including British Computer Society (BCS) students
Notes:
(a) I am very pleased that one of my BCS students topped the Software Development module including the Database Management Systems module examinations in Mauritius.
(b) I have assisted more than 50 students in their final year IT project (including the analysis/design/development of the system).
(c) I am also proud to say that after more than 3 failed attempts in renowned institutions, I have succeeded in getting 8 BCS students to be through the Software Development module examinations in their first 6 months being tutored by me.

I have equally provided training courses on programming (to name a few: Visual Basic, Oracle SQL and PL/SQL, etc..) for at least 8 years.

Tutoring Approach:
Every new batch of tuition starts with getting to know more about the students. It is at the same time important to give the students enough space to familiarise themselves with me. A discussion will then follow to scope down what will be covered in the syllabus. A work plan is also devised with the aim to complete the syllabus well before the examinations, so as to have adequate time for revision. The following steps outline the process of each tuition session:
1. Initiate the subject or topic based on discussion of a real life example / scenario
2. Introduce the theoretical part of the subject or topic
3. Explain how the theory links to the real life example / scenario
4. Work out and explain some examples
5. Immediate evaluation of student's understanding through questions and answers
6. Repeat steps 4 and 5 until satisfactory response of the student (steps 1, 2 and 3 may also be repeated if required)
7. Give homework and a brief discussion on what will be covered in the next tuition session

Note: Each tuition session starts with the correction of the previous session's homework and explanation of any problem areas, including a summing up of what was covered in the previous tuition session.

Subjects

Personal Description:
I am an experienced teacher of Photography and Urdu language. I can help you, as I have helped all of my previous and current students, to learn more effectively and score higher on your exams.

Teaching Experience:
Experience: I have been a -qualified teacher for more than a decade and I have a background in interdisciplinary teaching and education and I have focused on developing strategies to help students achieve far higher than they have been predicted or than they expected in their evaluations and exams. I can also give online sessions . thanks

Tutoring Approach:
I offer a 1.5 hour introductory photography lesson to individual adult learners at the special rate for students.
This may be enough to help you get to grips with your camera and/or establish whether the teaching methods and aims fit. Normal session is 2 hours minimum.




I also like to teach photography in a creative way, allowing the pupil to develop their own style through a process of fieldwork, set projects and the study of other artists and photographers. They will start to see the world in a different way. It is a great confidence builder as well as a skills provider.

I am also able to teach groups at special rates and team-building days with corporates and organisations. Mentoring of individuals in the process of career change and personal development. Please enquire about any of the above.

Whether you are an absolute beginner or a serious Photographer who wants to expand on their techniques in Photography for professional use or a casual amateur who wants to become competent at handling a compact camera to create compelling lasting photographic memories, whatever your requirements I can deliver the learning that will enable you to achieve.

Photography skills covered, for Beginners / Intermediate / Advanced learners:
- Camera craft (Digital or Film)
- Understanding exposure
- The appropriate use of depth-of-field
- The art of composition
- Editing and managing your digital photographs with your computer
- Colour balancing
- Photo-retouching with Photoshop (or another photo enhancement software on demand)
- Photo-manipulation

I work at my students pace. Learning-to-Task approach (The lessons are tailored to what you want to achieve, with the most effective route delivered to your learning styles). From the ground up, you/the student will understand all the principles and application of the skills you want to gain.

I use re-enforced learning methods so you are left confident that you can achieve the desired results on your own.
I follow these lessons with the option of remote telephone/Skype support, if ever you get stuck.
N.B. Lessons can be taken within one year of purchase. Additional rates quoted for travel beyond central London.

Subjects

Personal Description:
The need to acquire advanced knowledge in business administration drove me to start a Doctorate in Business Administration, after obtaining an MBA and a 1st class management degree.

Having worked in varied industries like information technology and real estate, I am now using my knowledge in business and management studies for the improvement of students.

I am a conscientious individual with a high emotional intelligence and an appreciation for cultural diversity, having studied and worked internationally.

Teaching Experience:
I teach GSCE business studies and economics as well as modules within business management such as marketing, financial management, accounting, HR, leadership, business strategy, for undergraduate, diploma, BTEC and adult education.

Besides modules within business and management, I teach tourism management, having studied tourism as part of my degree.

I also have a professional qualification in Galileo Global Distribution System (GDS) and can teach modules on it.

I Taught fellow students a range of business and management modules during the second and final year of undergraduate degree.

I Tutored MBA colleagues on ways to work through case studies at business school.

I Taught teenagers and kids business computing in a charity organisation.

Currently teaching students that studies at Glasgow Caledonian University accounting.

Currently tutoring a student who studies at West College accounting

Tutoring Approach:
Lecturing style, using real-life examples to explain theories

Subjects

Personal Description:
Welcome to my profile!

I have obtained my Law Degree LLB (Hons) from Wolverhampton University. In addition, I have obtained a Certificate in Social Science from Brunel University West London. I completed the Bar Professional Training Course in Cyprus since 2012 and I am currently practising Law in Scotland as a European Union Lawyer. I have been working for one of the biggest international based law firms in Cyprus as a Senior Associate and Head of the Corporate Department.

In the interim while working as a lawyer, my thirst for knowledge and to better myself I studied Accounting and Book keeping - LCCI. I have completed the course with a Distinction grade in all of the levels (Elementary, Intermediate and Higher).

I can assure you that apart from my academic qualifications and eight years of experience as a lawyer, my interest in Law goes far beyond the material that I have been taught. I like exploring, being updated and learning new areas of law, cases and legislation.

Greek is my native language. Despite Cyprus being my country of origin, I have been living in the UK since 2007 and I am fluent in English.

Teaching Experience:
For the past eight years, I have been tutoring students of various ages.

I have worked with students by assisting them with their homework and their yearly exams. In addition, I have been teaching Greek to students who are interested to learn Greek from scratch.

Finally my experience in law is giving me the confidence to help any law student with their Assignments, Dissertations and re-sits.

Please contact me with a brief explanation of your requirements for an accurate quotation.

Tutoring Approach:
Teamwork is the key work of my approach to tutoring. We work together step-by-step in order to come in a successful outcome. I use my experience and knowledge in order to simplify the difficult areas of law in a simple way of understanding.

I can teach you any module of your choice. In addition, we can improve together your study and organisational skills. Furthermore, I can assist you with the structure of your Assignments and review your Assignment by making comments.

Some people are doing better because they do things differently and they do the right things right. Let's work together.

Subjects

Personal Description:
I am an ACCA member and can teach GCSE, A-level accounting, and business subjects. I am also experienced in ACCA Tax and finance.

Teaching Experience:
I have been teaching since 2000 and my total teaching experience is over 20 years

Tutoring Approach:
Simple, Activity and practice Based

Subjects

Personal Description:
I am a committed, PGCE trained teacher with QTLS who hopes to build on the experience that I have gained through my PGCE and my teaching experience in FE colleges and 6th form schools so far by gaining employment in a new role as a GCSE & A Level Business Studies online tutor, and Homework help. I am an extremely hard working and self-motivated individual. Through my studies and professional work experience, I have developed a substantial skill set, including excellent numeracy, analytical, problem solving, decision-making, team working, the ability to work at own initiative, and utilise interpersonal and communicative abilities to formulate beneficial relationships at all levels. I have a passion to tutor and support students to attain their full potential.

Teaching Experience:
I am a full qualified Business Studies teacher, and I have taught GCSE and A Level Business, Finance, and Accounting in 6th form Schools and colleges in London for 8 years. I have also experience in teaching GCSE Economics as well as BTEC Business (New Syllabus) I have a great passion to teach and I have a very good track record of my previous students who achieved good results. I also have worked with special needs students with different learning disabilities including Autism, Dyslexia, and ADHD.

Tutoring Approach:
My approach to Tutoring is one on one, each student is unique, with different learning abilities, and prefer different learning styles. There is no one size fits all lesson. One on one is beneficial to students, as a tutor I will have to continually assess each one academically and tailor my lessons to their particular needs. This way each child is able to achieve their full potential.

Small groups tutoring does work in certain situations where students are friends and prefer to learn together as they motivate and learn form each other especially in times of revision. My approach to tutoring will mostly depends on the individual's needs.

Subjects

Personal Description:
I am a qualified and experienced accounting lecturer and have started my teaching career in 2009 and since then I have been Lecturing Accounting and Finance units in both classroom and online settings. My approach towards teaching is very "student oriented" and I am a firm believer of providing more and more practice to my students to enhance their learning and analysing skills. The core target of each lesson is to meet the requirements of syllabus and preparing the learners towards achieving high grades in their exams.. I have vast resources created during my teaching career enabling the students to learn and understand the concepts and exam style questions.

In terms of academic qualification, I have Masters degree in Accounting and Finance and have also got Post Graduate Certificate in Education (PGCE).

During my 12 years of teaching career, I have taught all the levels of AAT qualification, finance units for HND and BTec qualifications and accounting units for university students.

I have vast experience of providing private tuitions for Mathematics subject to high school students. I have large bank of resources for Maths subject covering all major examination boards.

Teaching Experience:
I have 12 years of experience as an Accountancy Lecturer. I have experience of teaching all the papers for AQ2022 qualifications.

Subjects taught:
AAT Level 2
Introduction to Bookkeeping
Principles of Bookkeeping Controls
Principles of Costing
Business Environment

AAT Level 3
Business Awareness
Financial Accounting: Preparing Financial Statements
Management Accounting Techniques
Tax Processes for Business
Synoptic (For Apprenticeship students)

AAT Level 4
Applied Management Accounting
Drafting and Interpreting Financial Statements
Internal Accounting Systems and Control
Personal Tax
Credit and Debt Management
Synoptic (For Apprenticeship students)

Maths to GCSE students

I have also got the experience of teaching accountancy units for university level students for University of Chester and Metropolitan Manchester University (MMU).

Tutoring Approach:
My approach towards teaching is based on the principle of "Student Oriented". I believe that every student has their own particular way of learning so I adapt my teaching technique as per the requirement of each individual. The focus of each lesson is on getting excellent score in exams.

I have a very flexible and organised approach towards teaching and have vast resources to deliver the lesson ensuring complete understanding of the topic taught.

Being a teacher and exam marker, I fully understand the exam preparation criteria and can deliver the topic as per exam requirements. My aim for students is always to prepare them to achieve the exam with distinction grade. I believe in providing more and more practice to the students about exam style questions and developing their problem solving and analysis skills.

Subjects

Personal Description:
I am a qualified teacher (PGCE) and for the past 25 years I have taught 'A' level Accounting to international students at an independent school in the UK. I have an excellent track record of results where most of my students have achieved A*/A/B grades.

Teaching Experience:
In my previous school, I was head of Accounting for sixteen years. We were listed in The Good Schools Guide for the best results in A level Accounting achieved by girls. More recently I have been teaching many students online. I am very familiar with the AQA exam board, where I have attended Inset training days so I am very up to date with the changes on the specification.

Tutoring Approach:
I enjoy tutoring students that struggle with the subject and providing them with academic support. I remember one student who said I can't do Accounting after failing an internal exam, and it was clear his confidence in the subject was at rock bottom. After giving him 1:1 tutoring, I was able to apply different teaching strategies to simplify and explain the concepts in such a way that the student could understand, giving him lots of practice on exam styled questions to build his confidence. This student went on to study Accounting and Finance at university. This is just one of many students that have gone on to top universities like Warwick, LSE, Bristol and Nottingham. My lessons are very interactive and I think it is extremely important to keep checking that the student understands so I will always check learning as we progress with tasks to complete. However, in order for students to progress in Accounting it is crucial they follow my instructions and guidance and that will include reviewing the lesson material during the week in between lessons, this is crucial so that they retain the information taught.

Subjects

Personal Description:
Hi, I`am an experience lecturer and I have taught on many aspects of accountancy subjects, these include F6 Taxation, F2
Management accounting, F3 Financial Accounting, F7 Financial Reporting and F8 Audit & Assurance, which are subjects
on ACCA syllabus. I have also taught on AAT(Advance bookkeeping, Final Account preparation, Management Accounting, Personal Tax, Introduction to Business Tax, Cash management, Cost and Revenue, Professional Ethics, Financial Statements, Financial Performance etc) and ABE syllabus on similar subjects and I posses a profound understanding of my chosen subjects and capable of teaching them effectively.


I`am AAT Qualified and ACCA Finalist

Teaching Experience:
Recent Employment:
- Preston college . Management Accounting and Financial Statements
- EKC Group
- Tutor Hunt - All AAT units , ACCA F1 - F9, Some CIMA units and Degree Accounting

I possess 10 years of teaching experiences and I have taught at these colleges:
- East Surrey college
- Westminster Kingsway college
- Lambeth college
- Stratford College London
- West London Business college
- Seevic college
- Essex college etc
Please note that I do not do home visit

Tutoring Approach:
Online and one to one face to face

Subjects

Personal Description:
I'm a seasoned accounting and tax expert with multiple degrees (Dip., B.Sc., M.Sc. in Accounting) and years of tutoring experience. My lessons break down the most complex concepts into easy-to-understand, real-world examples.

From high school to ACCA and CPA prep, I deliver clear, engaging lessons designed for real results. Whether you're aiming to ace exams, crush coursework, or master taxes, I'm here to simplify, clarify, and elevate your accounting knowledge-all with professionalism and a personal touch.

Teaching Experience:
With a robust combination of practical and classroom experience and with Bachelor of Science, and Master's Degree in Accounting from England, Scotland and Nigeria, I bring both depth and breadth of expertise to every session. I've helped students at all levels-from high school to professional certifications-gain a clear, practical understanding of accounting and tax principles.
My approach combines simplified explanations, real-world examples, and tailored problem-solving, ensuring concepts stick and learning feels natural. I'm dedicated to fostering a supportive, respectful environment where students can ask questions, tackle challenges, and build lasting confidence.
Whether you're preparing for an exam, tackling a difficult class, or mastering advanced tax topics, you'll be working with a qualified, experienced, and professional tutor who's committed to your success.

Tutoring Approach:
Techniques and Teaching Methodology:
• Concept Simplification: Breaking down complex accounting concepts into simple, relatable examples.
• Active Engagement: Using real-world scenarios, case studies, and problem-solving exercises to make learning interactive.
• Step-by-Step Guidance: Walking through problems methodically, ensuring students grasp both the "how" and the "why."
• Customized Learning: Adapting to each student's learning style-visual aids, practice sets, or discussions-to maximize understanding.
• Assessment and Feedback: Regularly reviewing progress with mini-quizzes, assignments, and feedback sessions to reinforce learning.


Typical Length of a Lesson:
• 60-90 minutes per session:
o 60 minutes for targeted concept reviews or homework help.
o 90 minutes for comprehensive lessons, especially with multiple topics.
o Flexibility based on the student's needs and complexity of topics.



Qualifications/Experience as a Tutor:
• Bachelor of Science, and Master's Degree in Accounting from University of Jos (Nigeria), Robert Gordon University (Scotland), BPP university (England).
• Several years of tutoring experience with high school, college, and professional-level students.
• Real-world accounting experience "Future Connect Manchester" to enrich tutoring with practical insights.



Who the Lessons Are For:
• High school students studying introductory accounting.
• College and university students in accounting or business programs.
• Adults preparing for professional certifications (e.g., CPA, CMA).
• Suitable for all age groups who need foundational or advanced understanding of accounting and tax concepts.

Subjects

Personal Description:
Dedicated and results-driven Business Subjects Tutor with strong expertise in Accounting, Economics, Finance, Marketing, and Management. Proven ability to simplify complex concepts, improve student performance, and adapt teaching methods to diverse learning styles. Experienced in one-on-one and group tutoring for high school, undergraduate, and professional-level students

Core Skills
• Business & Commerce Tutoring
• Financial Accounting & Managerial Accounting
• Economics (Micro & Macro)
• Finance & Financial Analysis
• Marketing Principles & Strategy
• Business Management & Operations
• Exam Preparation & Academic Coaching
• Curriculum Development
• Online & In-Person Instruction
• Student Progress Assessment

Teaching Experience:
More than one year online tutoring experience to UK based A LEVLE Student

Online Tutoring to A LEVEL Students through Superprof

NTC College of Commerce, Model Town, Lahore

Taught I. Com and B. Com students
• Duration: 1 Year

Private Academies - Tutoring Experience
• I. Com & B. Com Students: 5 Years
• O & A Level Students: Accounting, Economics & Business Studies (2 Years)
• Students from LGS, Beacon house, City School & Aitchison Junior School: 3 Years

Home Tutoring Experience
• I. Com & B. Com Students: 8 Years
• O & A Level Business Subjects: Business Studies, Accounting & Economics
• LGS, Beacon house, City School & Aitchison Junior Students: 3 Years

Tutoring Approach:
• Provide personalized tutoring in Accounting, Economics, Finance, Marketing, and Management
• Support high school, college, and adult learners with coursework, assignments, and exam preparation
• Improve student grades by identifying learning gaps and developing customized study plans
• Used real-world case studies and practical examples to simplify complex topics in accounting, economics, and business studies
• Conducted regular tests, quizzes, and mock exams, providing structured feedback to track progress and ensure continuous improvement

Subjects