How do you survive teaching accounting during a pandemic and how do you think about the difference between online and offline teaching?

For myself, I prepare everything in advance. In terms of the material and equipment that I need. Especially in the material. Like in the last PoA class, I always provide video recordings for learning so that students can help students better understand the material and also students can save the video for learning. There is a lot of advantage for online and offline classes. Where online classes are academically tidier, such as absences, collecting assignments in the form of files, flexible study time, and students can do it anywhere. But yes, the minus, in my opinion, is that maybe I can't monitor the children whether they understand or not with the material presented, they are bored, and also tired because their eyes have to look at the monitor screen continuously. And maybe from the student's point of view, learning online is not too passionate about teaching and learning either. I prefer offline classes because I can interact with students and also develop students' enthusiasm for learning. After all, they have a purpose where they come to class to study. They not only met with friends in a line but with students from other majors as well. And it builds a learning atmosphere. But offline classes are of course not as flexible as online classes, where offline classes must follow the schedule and availability of available places. So there are pluses and minuses of the online and offline classes.