Teaching Accounting Assignment

Teaching Accounting Assignment Words: 678

Explain the criteria and elements for formulating criterion-directed behavioral outcomes (Meager) as explained in the study guide. Behavioral (criterion-directed) outcomes are specific. They indicate what learners must be able to do, and give direction to the teacher’s planning, and continuous evaluation.

Thus it is a matter of observable and sharable behavior. When formulated in detail, criterion-directed outcomes for behavior should contain the following elements (Meager 1962), in addition to the introduction and reference to the persons to whom they are directed (learners): The ultimate action expected of learners must be spelled out. Learners (and the teacher) must know exactly what they are expected to be capable of at the end of the lesson (does what). The outcome must be defined in terms of measurable or assessable performance (criteria).

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This includes the time allowed, level of proficiency and minimum number of correct answers required (egg 10 out of 12… 90% accuracy [how well]). The conditions under which the objectives have to be achieved must be spelled out and clearly understood by everybody. These include both restrictions and the media to execute the actions contained in the outcomes, say, if the teacher requires a task to be performed without the use of a textbook. Besides containing the above-mentioned elements, the outcomes must also adhere to the following criteria: The learning content to which the outcomes relates must be clearly demarcated and specified.

Outcomes should be concrete – for example, by the end of the lesson, learners who have been given 10 accounts, must be able to classify eight of them correctly without consulting the textbook. Outcomes should be manifestly realistic and attainable. They should take into account learners’ developmental level, readiness, potential and/or weaknesses (Pavement 1988:68-69). Student Number: 31829139, Course: STACCATO, Assignment 02 Question 2 Discuss the essence (importance) of the ledger approach in the teaching of Accounting as explained in the study guide.

The term ledger originated from the practice of keeping al accounts in a special book, each on a separate page. An account is simply a record reflecting all transactions relating to a particular item. There is also a relation between accounts and the accounting equation. This approach is also known as the double-entry approach because there is a debit entry and a credit entry for each transaction. Both cash and credit transactions are recorded in the ledger. Important principles such as the balancing and interpretation of accounts can be taught from an early stage.

Ledger entries are tested by ensuring that the total of debit entries equals the total of credit entries. The Journals are then written up. This is followed by posting to the ledger and the correctness of entries is tested by drawing up a trial balance, after which the financial statements are drawn up. According to Steen ([as]:26) this approach entails mastery of principles and stimulates learners’ logical thinking because the have to deal with every transaction in full. One usually starts with two or three accounts to illustrate the doubtlessly principle.

The usual method is to analyses a transaction to determine which accounts are affected and then apply he debit and credit principle. Transactions are explained by meaner of Discounts. A drawback is that subsidiary accounts are introduced at a later stage, which may lead to confusion. The emphasis on posting an end up in routine work. Steen ([as]:26) mentions the following advantages of this approach: Learning content is presented logically in small amounts, one new concept at a time, until the entire basic framework of the accounting system is revealed.

The approach emphasis insight rather than routine work. Learners are systematically expose to the basic ramekin of the accounting system. The functions of all the subsidiary Journals and processes are placed in the right perspective. 2. Student Number: 31829139, course: STACCATO, Assignment 02 Question 3 Goal formation greatly influences both the instructional and learning process. Mention the value (advantages) of goal formation for both the teacher and the learner in teaching accounting, as discussed in the study guide .

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