Abstract
Ausubel's theory of meaningful learning was developed in 1968. Joseph D. Novak developed his theory of education from Ausubel's work. Novak developed the use of concept mapping as an aid in moving from rote to meaningful learning. This paper provides an introduction to the constructs of meaningful learning. It demonstrates how concept maps may be used to help students learn accounting concepts in a more meaningful way. Novak's ten-step approach in developing concept maps is used to develop a concept map for the basic accounting equation. The paper concludes with a summary of benefits of using of concept maps to enhance "meaningful learning".