The spelling of the word "POLYA" can be explained using the International Phonetic Alphabet (IPA). The initial sound is represented by the letter "p," pronounced as /p/ in IPA. This is followed by the sound of "oh" or "aw," represented as /ɔ/ in IPA. The third sound is "l," pronounced as /l/ in IPA. The fourth sound is the "y" sound, which is represented by the letter "j" and pronounced as /j/ in IPA. Finally, the word ends with the sound of "ah," represented as /ə/ in IPA.