It has been noticed that while teaching various subjects having numerical, students are more receptive in the morning sessions(say before lunch),whereas in the post lunch sessions,they are not in a position to grasp the subject in a better way.I may be wrong,but we may start a fruitful discussion on this topic,it will definitely guide us whether to keep such papers in the before lunch sessions,or otherwise.
Yes, teaching accounting is an example, preferably in the morning, because students are more accommodating of the subject
For any subject to be taught, topic to be discussed, or exam to be taken, the best timing is to do it in the morning as early as possible after getting up. Getting up after a long sleep helps the brain absorb most of the complicated information since the brain is still fresh and has not been corrupted with the everyday life routine and non-routine issues.
It seems that the morning time is the best to teach the subjects like Accounting, Business Finance, Mergers and Acquisitions, and Taxation ,which are having a lot of practical orientation.On the other hand, theoretical subjects say Business Environment, Entrepreneurship Development, Corporate Laws,Financial Markets, Production Management, Marketing Management etc. may be taught in the after lunch slots.
I will provide a contrary case study to the above answers. Along with many colleagues, I worked for an accounting firm during the day and had to attend lectures in accounting, tax etc at night to complete my undergraduate degree. Dozens of us did it this way and it worked fine, albeit (1) we had no social life (2) we had no family obligations (3) we were often tired but (4) we were in our 20s so had energy to do this kind of thing. It was intense but we had camaraderie to keep us going. Now I look back on it, I am proud to have done it as it prepared us for the greater challenges of life as well as giving us a degree and work experience simultaneously.
For students to absorbs these numerical courses , early morning always help because of the practically involves.
I assume students can concentrate more on the morning. This is why I prefer to schedule difficult courses in the morning and the courses which are relatively easy in the afternoon.