Introduction:
In the field of accountancy, numerical questions play a crucial role in assessing a student's understanding of various concepts and principles. While it may be tempting to believe that numerical questions only require computations and do not necessitate explanations, providing explanations for these questions is indeed necessary. This essay will delve into the reasons why explanations are crucial in accountancy for numerical questions.

Demonstration of Understanding:
Explaining the process and logic behind numerical calculations demonstrates a student's understanding of the underlying concepts. It showcases their ability to apply the principles they have learned to solve problems. Simply providing the final answer without any explanation does not reveal the depth of their comprehension. By explaining the steps and reasoning involved, students can effectively communicate their understanding of the subject matter.

Identification of Errors:
In accountancy, numerical questions often involve complex calculations and multiple steps. Providing explanations allows students to identify and rectify any errors they might have made during the computation. By carefully explaining each step, students can verify the accuracy of their calculations and identify any mistakes or miscalculations. This process enhances their learning by enabling them to identify and correct errors, leading to a deeper understanding of the subject matter.

Application of Concepts:
Accountancy is not just about performing calculations; it also requires applying various accounting concepts and principles. By providing explanations, students can demonstrate how they have applied these concepts to arrive at the final answer. This showcases their ability to relate theoretical knowledge to practical scenarios, which is crucial in the field of accountancy.

Communication Skills:
Accountants often need to communicate financial information to stakeholders, such as managers, investors, and auditors. By providing explanations for numerical questions, students develop their communication skills and their ability to present financial information in a clear and concise manner. This skill is vital in real-world accounting scenarios, where effective communication can help avoid misunderstandings and facilitate decision-making.

Conclusion:
In conclusion, providing explanations for numerical questions in accountancy is essential for several reasons. It demonstrates a student's understanding of the subject matter, helps identify errors, showcases the application of concepts, and develops communication skills. By incorporating explanations into their answers, students can enhance their learning experience and prepare themselves for the practical challenges they may face in the field of accountancy.