PRINCIPLES AND METHODS OF TEACHING ACCOUNTING

WEEK 1&2 Appetitive Faculties

Learning 1. Feelings
2. Emotions
- a desired outcome of a teaching-learning 3. Rational will
process
- a primary function of the brain can be DEGREE AS THEY ARE UTILIZED AND
described in many ways EXPRESSED
- relatively permanent change in a person’s
1. Ability – ability dictates the prospects of
knowledge or behavior due to experience. success in any purposeful activity.
- transformative process of taking in Determines their capacity to understand and
information that—when internalized and assimilate information for their own use and
mixed with what we have experienced— application.
changes what we know and builds on what 2. Aptitude – Students’ innate talent or gift.
we do. Indicates a natural capacity to learn certain
- input, process, and reflection. skills.
- Acquiring knowledge and skills and having 3. Interest – vary in activities that are
them readily available from memory so you undertaken due to a strong appeal or
can make sense of future problems and attraction. Learners has a chance to express
opportunities themselves will be more meaningful and
- A process that leads to change, which occurs easily absorbed.
as a result of experience and increases the 4. Family & cultural background – come from
potential of improved performance and future different socio-economic background
learning manifest wide range of behavior due to
- process of gaining knowledge and expertise differences in upbringing practices.
- A process that occurs within nebulous 5. Attitudes – Individuals’ perspective and
environments of shifting core elements – not disposition. Positive attitudes are curiosity,
entirely under the control of the individual. responsibility, creativity & persistence.
Teaching is a deliberate intervention that involves GARDNER’S MULTIPLE INTELLIGENCE
the planning and implementation of instructional THEORY
activities and experiences
1. VERBAL – LINGUISTIC INTELLIGENCE
TEACHING AND LEARNING PROCESS 2. LOGICAL – MATHEMATICAL
- made feasible by the positive relationship INTELLIGENCE
among its three elements 3. SPATIAL INTELLIGENCE
- TEACHER, the LEARNER and a 4. BODILY – KINAESTHETHIC
CONDUCIVE LEARNING ENVIRONMENT INTELLIGENCE
- learner and the teacher are the key players 5. MUSICAL INTELLIGENCE
- prime mover of the educational wheel 6. INTERPERSONAL INTELLIGENCE
- Learner as the key participant in a learning 7. INTRAPERSONAL INTELLIGENCE
environment. 8. NATURALIST INTELLIGENCE

LEARNER LEARNING STYLES

- An embodied spirit--he is neither body nor 1. SENSING THINKING (Mastery Learner)

spirit alone. 2. INTUITIVE THINKING (Understanding
- Capable of feeling and a rational soul. The Learner)
3. INTUITIVE FEELING (Self-Expressive
body and soul exist in co-dependency.
Learner)
- Equipped with cognitive as well as appetitive
4. SENSING FEELING (Interpersonal Learner)
faculties, as they differ in the degree to which
they are utilized and expressed. PROFESSIONAL TEACHER
Fundamentals equipment of the learner - Licensed professional who possesses dignity
with high moral values as well as technical
Cognitive Faculties
and professional competence.
1. Five senses - One who went through four to five year period
2. Instinct of rigorous academic preparation in teaching
3. Imagination and one who is given a license to tach by the
4. Memory Board of Professional Teachers of
5. Intellect Professional Regulation Commission
 PRINCIPLES AND METHODS OF TEACHING ACCOUNTING

classroom climate in planning and

implementing all teaching and learning
activities.

ARRANGEMENT OF FURNATURE

- arrangement of the furniture inside the

classroom, without student getting hurt.

PHYSICAL CONDITION OF THE CLASSROOM

- the condition of the classroom, where the

surroundings of the classroom is student
concentration and interest.

INTERACTIONS

- interactions from the teachers and students

inside the classroom as they go on with their
class proper. Teachers must be sensitive to
positive or negative interactions. Primary
goal is to be able to motivate them to work
harmoniously.

1. Passion – teaching is a compelling force that

emerges from one’s inborn love for children.
Passionate exude spontaneity in ministering
to the needs of the students.
2. Humor – anything funny, which elicits a smile,
laughter or amusing reaction. Essential
quality of teacher that serves a number of
purpose.

3.
4. Patience – uncomplaining nature, self-control
and persistence. They calmly endure their
students ‘limitations and difficulties.
5. Enthusiasm – synonymous to eagerness and WEEK 3
excitement. Full energy and dynamism.
Students look forward to any activity they can PRINCIPLES OF LEARNING FROM HORNE
participate with them. AND PINE (1990)
6. Commitment – a solemn promise to perform 1. Learning is an experience which occurs
the duties and responsibilities mandated by inside the learner and is activated by the
laws and code of ethics of the profession. learner
Unwavering pledge to perform all teaching 2. Learning is the discovery of the personal
and learning activities. meaning and relevance of ideas
LEARNING ENVIRONMENT 3. Learning is a consequence of experience
4. Learning is a cooperating and collaborative
- Place where teaching and learning can take process
place in the most effective and productive 5. Learning is an evolutionary process
manner. 6. Learning is sometimes painful
- Consists of the classroom and all the 7. One of the richest resources for learning is
instructional features and non-threatening the learner himself
 PRINCIPLES AND METHODS OF TEACHING ACCOUNTING

8. The process of learning is emotional as well 5. Lesson objective must be aligned with the
as intellectual aims of education as embodied on the
9. The process of problem solving and learning Philippine Constitution and other laws and on
is highly unique and individual the vision-mission of the educational
institution of which you are a part of.
PRINCIPLES/LAWS OF LEARNING BY
6. Aim at the development of critical and
THORNDIKE
creative thinking
1. Law of Effect – Learnings is strengthened 7. For accountability of learning, lesson
when accompanied by a pleasant feeling and objectives must be SMART
weakened when associated with an TAXONOMY OF OBJECTIVES
unpleasant feeling.
2. Law of Exercise - Students do not learn - learning is classified into three domains:
complex tasks in a single session. Things cognitive, affective and psychomotor
most often repeated are best remembered.
BLOOM’S TAXONOMY OF COGNITIVE
3. Law of Readiness - learn best when they are
DOMAIN arranged from lowest to highest are as
physically, mentally and emotionally ready to
follows:
learn. Do not learn when they see no reason
to learn. 1. Knowledge or recall-includes knowledge of
4. Law of Primacy - Things learned first create terminology and conventions, trends and
a strong impression. What is taught must be sequences, classifications and categories,
right the first time criteria and methodologies, principles and
5. Law of Recency - Things most recently theories and structures.
learned are best remembered. 2. Comprehension-relates to translation,
6. Law of Intensity - more intense the material interpretation, and extrapolation
taught, the more it is likely learned 3. Application-uses abstractions in particular
7. Law of Freedom - Things freely learned are situations
best learned. The greater the freedom 4. Analysis -relates to breaking a whole into
enjoyed by the students in the class, the parts
greater is the intellectual and moral 5. Synthesis - puts parts together in a new form
advancement enjoyed by them such as a unique communication, a plan of
PRINCIPLES OF LEARNING IN PUBLIC operation and a set of abstract relations
6. Evaluation - judges in terms of internal
SCHOOLS
evidence or logical consistency and external
1. Learning is a process of actively constructing evidence or consistency with facts developed
knowledge elsewhere.
2. Students construct knowledge and make it
BLOOM’S TAXONOMY HAS BEEN REVISED
meaningful in terms of their prior knowledge
as shown in the figure below:
and experiences
3. Learning is enhanced when it takes place in 1. Remembering – recall facts and basic
a social and collaborative environment. concepts
4. Students need to continue to view learning as 2. Understanding – explain ideas or concepts
an integrated whole 3. Applying – use information in new situations,
5. Learners must see themselves as capable to answer questions or solve problems
and successful 4. Analyzing – take apart information to show
6. Learners have different ways of knowing and relationships, causes and connections
representing knowledge 5. Evaluating – justify a stand or position
7. Reflection is an integral part of learning 6. Creating – produce something new

WEEK 4&5 ANDERSON’S TAXONOMY OF COGNITIVE

DOMAIN
OBJECTIVE-RELATED PRINCIPLES OF
TEACHING - Bloom’s former student in the person of
Anderson, revised Bloom’s taxonomy in the
1. Begin with the end in mind
light of the 21st century skills.
2. Share lesson objective with students
3. Lesson objectives must be in two or three
1. Remembering – Can the student recall or
domains-cognitive, psychomotor and
remember the information?
affective
2. Understanding – Can the student explain
4. Work on significant and relevant lesson
ideas or concepts?
objectives
 PRINCIPLES AND METHODS OF TEACHING ACCOUNTING

3. Applying – Can the student use the 2. It is about ends rather than means. It
information in a new way? describes a product of instruction rather than
4. Analyzing – Can the student distinguish the process of instruction.
between the different parts? 3. An objective describes the conditions under
5. Evaluating – Can the student justify a stand which the performance occur on the job.
or decision? 4. An objective describes the standards of
6. Creating – Can the student create new acceptable performance
product or point a view?
WEEK 6
KRATHWOHL’S TAXONOMY OF AFFECTIVE
DOMAIN Teaching method is what kind of activity we use
in order to teach.
- behavior’s indicating attitudes of awareness,
interest, attention and values of concern and METHOD
responsibility, ability to listen and respond in
- procedure within an approach
interaction with others, and ability to
- scientific way than an approach and has step
demonstrate those attitudinal characteristics
by step procedure to solve problem
or values which are appropriate to the test
- process or procedure whose successful
situation and the field of study.
completion results in learning or as a means
- ordered according to the principle of
through which teaching becomes effective
internalization
- covers both strategy and techniques of
- Internalization of a value begins with
teaching
awareness of the value
- related to the nature of content of a subject to
ANITA HARLOW’S TAXONOMY OF be taught
PSYCHOMOTOR DOMAIN - formal structure of the sequence of acts
commonly denoted by instructions
- something parallel to what Bloom and
Krathwohl did for learning objectives in the TWO MAIN TYPES OF TEACHING METHOD
psychomotor domain.
1. NON-PARTICIPATORY METHOD - teacher
HARLOW’S TAXONOMY OF OBJECTIVES in casts himself/herself in the role of being a
the psychomotor domain. master of the subject matter. Learners are
presumed to be passive and copious
1. Reflex Movement recipients of knowledge from the teacher.
2. Basic Fundamental Movement 2. PARTICIPATORY METHOD - the way in
3. Perceptual which teachers and students are in constant
4. Physical Activities interaction, active involvement and
5. Skilled Movements continuous exchange of views and ideas in
6. Non-Discursive Communication the overall teaching and learning. known as
interactive teaching method or learner
- organized according to the degree of centered teaching method. contemporary
coordination modern methods of education.
- e lowest level of the taxonomy while complex
neuromuscular coordinations make up the STRATEGY
highest levels
- science or art of planning and directing large
MOORE also gave three levels of learning in the military movements and operations. It refers
psychomotor domain. to the pattern of acts that serve to attain
certain outcomes
1. Imitation – carry out rudiments of skills with - known as instructional strategies.
instructional support from the teacher - determination of some policy before
2. Manipulation – perform skills independently presenting the content with the help of which
3. Precision – perform a skill accurately, teaching objectives are achieved. It is some
efficiently, effortlessly and automatically. sought of planning for achieving goals
HOW TO WRITE LESSON OBJECTIVES - skill full planning of a working system by
which the objectives can be achieved easily
1. It describes student performance. It does not - changes according to the changing situation.
say anything about what the instructor will do - Teaching strategy is the means to achieve
or try to accomplish. learning objectives.
- According to E. Stones and S. Morris
teaching strategy is a generalized plan for a
 PRINCIPLES AND METHODS OF TEACHING ACCOUNTING

lesson which includes structure, desired 6. RCEM (Regional College of Education

learner behavior in terms of goals of Mysore) - teaching learning situations,
instruction and an outline of planned tactics strategies and aid material is properly stated;
necessary to implement the strategy. it has three steps: a) Input b) Process c)
Output Methods. The term of pedagogy. Main
APPROACH
focus is on effective presentation of subject
- broader term than method matter to have mastery over it. Overall plan
- no scientific logic. for systematic presentation based on a
- set of ideas selected approach. Method is the practical
- overall view or ideas to face a problem realization of an approach through a
- personal philosophy of teaching procedure in a system.
- Teaching approach is like the form or the way DIFFERENCE BETWEEN APPROACH AND
we teach or how we do it METHOD
MAIN APPROACHES OF TEACHING - procedure of teaching and learning is called
LEARNING: an approach or the way we teach
1. Teacher-centered - more traditional in nature, - broader term than method
focusing on the teacher as instructor. - no scientific logic (APPROACH)
Referred to as direct instruction, deductive - realize the goals of education
teaching or expository teaching, and are - Method is the style of presentation or we can
typified by the lecture type presentation. say practical realization of an approach
Teacher controls what is to be taught and through a procedure in a system. It is
how students are presented with the narrower term as compared to approach
information that they are to learn. - has scientific logic (METHOD)
2. Child-centered - sometimes referred to as DIFFERENCE BETWEEN STRATEGY AND
discovery learning, inductive learning, or METHOD
inquiry learning. Place a much stronger
emphasis on the learner’s role in the learning - Strategy is new term belonging to
process. Set the learning agenda but you educational technology.
have much less direct control over what and - assumption is that teaching is the science
how students learn. and quite technical in nature
3. Inductive & Deductive - inductive approach - quite flexible in its application
students moves towards specified (example) - effectiveness of strategy is evaluated in
to general (rules). Deductive approach is terms of realization of set objectives
opposite to inductive approach, principle or - behavioral objectives and teaching condition
rule is put in front of students and then it is are the two basic elements of teaching
clarified by giving examples. strategy.
4. Herbartian - approach is given by John
Fredric Herbart. based on appreciative mass
theory of learning. gives more emphasis of
teacher presentation. the learner is like a
clean slate and all the knowledge is given
from outside. new knowledge is imparted by
linking with old knowledge of the student, it
may be acquired easily and retained for a
longer period. Herbert has given five steps for
this approach: (1) Preparation, (2)
Presentation,(3) Comparison and
abstraction, (4) Generalization, and (5)
Application
5. Evaluation or Broom’s - testing should be
based on teaching and both these activities
should be objectives centered. Organized by
using the evaluation approach. three main
steps: (1) Formulating Educational
Objectives, (2) Creating Learning
Experiences, and (3) Evaluating the Change
behavior