Ideally it all depends on what you want tutoring in. Different levels of accounting require different approaches. For basic accounting, it would be to go through the ICAEW Booklet for the relevant exam etc. I prefer a more theoretical approach, as to why we are doing something rather than just hardcoding it, at the moment I am certificate qualified and FAR ready.
I have been in the Accounting field for 3 years now, with 1 year being industry experience at a big four firm, I believe I have a great understanding of accounting and its principles as well as auditing if you are interested :)