CHAPTER 3
DIDACTICS TEACHING APPROACHES
DIFFERENT WAYS OF APPROACH IN THE INITIAL TEACHING OF
ACCOUNTING
Different approaches can be followed in the initial teaching of Accounting, for
example, the accounting equation approach, the ledger approach, the balance sheet
approach and the subsidiary book or journal approach.
It is important to start with an approach that the learners understand as well as a
method that makes sense to them. The teacher should use the method that he can
explain and demonstrate to learners in the most logical and clear manner. Most
teachers find the accounting equation method the most acceptable method to start
with.
The teacher can start by posing questions to learners on the types of enterprises that
they have knowledge of. They have to supply particulars such as the names of
businesses as well as the type of goods that they trade in. It is the task of the
teacher to explain to learners which type of enterprises they are, what their activities
are, the requirements that they have to meet when starting a business as well as the
reasons why record must be kept of accounting transactions.
3.14.1 THE ACCOUNTING EQUATION APPROACH
The accounting equation is a method to indicate that what the enterprise possesses
is equal to what the owner contributed when the business was established, for
example:
ASSETS = OWNER’S INTEREST
The assets are the possessions of the enterprise and the owner’s interest is the
owner’s capital or the amount that he contributed to start the business. Cash is the
money in coins, notes and what is in the bank account of the enterprise. The
accounting equation can be compared with a chemical scale where the weight that is
placed on the one side of the scale has to be equal to the weight on the other side in
order to balance the scale.
3.14.2 THE LEDGER APPROACH
If the ledger approach is used it is initiated with T-accounts. There are two accounts
involved in each transaction. Each account is divided into two parts or sides namely
a debit side and a credit side. This type of account is called a T-account because it is
prepared in the shape of a T. The left-hand side of the account is called the debit
side and the right-hand side the credit side.
There are two entries for each transaction, one on the debit side of one account and
the other on the credit side of another ledger account. The owner’s account is called
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the capital account and all the money is deposited in the bank. The enterprise opens
a bank account at a commercial bank.
3.15 DIFFERENT TEACHING METHODS IN ACCOUNTING
There is not one exclusive method for the teaching of a subject. Normally a teacher
makes use of a number of methods during the year because what might be a good
method for a certain part of the work might not work for another part. Furthermore, a
method that one teacher is able to use successfully might be a total failure in the
hands of another teacher.
For this reason methods of teaching Accounting are not prescribed but only
suggested. A Head of Department, however, can do much to help teachers to share
their successes.
3.15.1 TEXTBOOK METHOD
The correct use of the textbook should not be confused with the now discarded
textbook method. The textbook method entailed systematically working through the
book page by page and chapter by chapter. This was used in other subjects where
the teacher used to read from the textbooks while the pupils underlined facts.
In Accounting the teacher read and explained the examples in the textbook. He may
even have done the examples provided on the chalkboard and thereafter discussed
them with the class, but never give examples of his own.
Value of textbook
In order to use the textbook correctly, the teacher should try to provide a good
example of his own, similar to that in the textbook. A textbook is written to be used
and the teacher should teach his/her pupils how to make a proper study of every
example in it.
In certain instances it might be necessary for the teacher to draw the pupil's attention
to particular examples in the textbook and point out where it differs from the method
used in the class. At times the teacher might even work through the examples in the
textbook with the pupils so that they will understand them.
3.15.2 THE LECTURE METHOD
The lecture method is a traditional method of teaching where the teacher talks and
the learners are passive listeners. This method, in its traditional form, is no longer
acceptable and the teacher must find ways and means to involve his/her learners.
This method can be monotonous and can fail to arouse the learner's interest in the
subject.
The teacher using the lecture method which, as stated above, is presently out of
favour, must be a master of his subject to be able to present the facts clearly and in
an interesting way, otherwise it could lead to a "talk and chalk" situation.
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In Accounting it is essential that certain facts be given to the learners, consequently
there is at times no alternatives to the lecture method. It must be kept in mind that in
many cases the learners have very little or no prior knowledge of the topic under
discussion.
The real problem for Accounting teachers is how to keep the learners interest.
Important facts regarding the topic with which he is dealing must be written on the
chalkboard. This will help to clarify certain aspects. Questions must also be used
throughout the lesson to link new work with that already completed or to find out
what the learners already know about the topic under discussion.
Lectures should be used, in the first place, to provide the learners with the necessary
background information so that they will understand the subject matter, and, in the
second place, for necessary explanations of the work to be done. The teacher and
the learner's self-activity (i.e. working out of exercises from the textbook and/ or
additional material) must however, remember.
The main aim of the teacher when using the lecture method must therefore be to
prepare his learners for the work that they themselves are going to do - not only
homework, but also work in the classroom under the guidance of the teacher.
Throughout the class activities of the learners the teacher must be actively involved.
He/she must always realise that at any moment it might be necessary to continue the
lecture to provide further guidance.
3.15.3 CLASS-DISCUSSION METHOD
The discussion method aims at encouraging a greater measure of self-activity by the
learners. The teacher neither lectures nor questions the learners, but instead they
are encouraged to ask questions. This ensures active participation by learners in
class activities.
Every learner gets the opportunity to participate, although outstanding learners may
tend to dominate the discussion.
The teacher must be actively involved in class discussion, as he/she should initiate,
guide and direct them. It is important that a clear and definite objective must be set in
order that the discussion can be led towards this goal. The learners, if left on their
own, might easily deviate from the predetermined objective. It is the teacher's task to
redirect the discussion. He could use the question and answer method to do this.
This will ensure that those who are listening are doing so critically, whereas those
who participate will be careful of what they say. Throughout the discussion the
learners who are listening must be on the alert for new points. The manner in which
the speaker should be interrupted, must also be clearly spelt out by the teacher. In
this way the teacher could teach the learners when to listen and when to speak.
The discussion method also allows learners to express their own opinions and views.
This could also assist the learners to get a clear picture of the true facts.
Furthermore, it is also true that if one hears the opinion of someone else, one may
get insight into the matter from a different angle. The best solution to a particular
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problem might only be found by discussion, which means that it is a combined effort
by the whole class.
The discussion method might also provide the teacher with the tool to detect learners
with the qualities of leadership in his classes. He must, however, not assume that
there is only one leader in a particular class. This is particularly true where classes
are large, in such a class his efforts should be aimed at the detection of a number of
leaders. This will enable him to organise study groups under leadership of these
learners. The identification of these leaders might lead to the discussion being
carried even beyond the confines of the classrooms. Discussion started in the class
can be continued during study time and completed in calls during the next period
(usually the following day).
Discussions during class time might be particularly advantageous for Std 9 & 10
(Grade 11 and 12) classes for it is an educational fact that learners sometimes learn
better from their fellow learners than from their teachers.
3.15.4 INDUCTIVE METHOD
The inductive method implies that sufficient details are gathered so that a general
truth, rule, law, principle or definition can be established. Learners must be led to
gather sufficient details, sift through them and check the facts. This should enable
them, with the teacher's guidance, to detect the general rule or to draw a conclusion.
Firstly, the objective must be clearly formulated.
Secondly it is followed by questions and answers, which could lead the
learners to discover the general truth.
Thirdly, new facts must be compared with known ones to unite them in the
learner's mind.
This is followed by the generalisation phase where the specific aim is to
detect and formulate the general truth, rule, etc.
Lastly follows the application stage, which, in fact, implies moving on to the
deductive phase.
Accounting learners might detect that assets and expenditure are shown on the debit
side of ledger accounts, whereas income and liabilities are shown on the credit side.
Essentially the inductive method calls for observation, comparison and analysis to
make a decision, and that is exactly what is done in Accounting. From what they
have learnt in the past, learners are expected to draw conclusions. Without proper
analysis of the relevant data they are lost in Accounting.
3.15.5 DEDUCTIVE METHOD
The deductive method was developed by the great Greek thinker Aristotle, whose
influence was so extensive that this method became the foremost method in
Western Europe throughout the medieval period until well into the 18th century. Even
today it is still in use.
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This method of reasoning proceeds from some general law of premise, the truth of
which is taken for granted. This means that something is accepted to be true and
applied to a related problem.
Obviously the problem which must be solved should be properly analysed in order to
get a clear picture of it. In order to arrive at the best solution, it is essential that the
problem be correctly understood. This is a prerequisite for seeking a solution. Once
the problem has been grasped, principles, rules, definitions or truths are tested in
order to determine whether or not it confirms the assumption.
The fact that assets purchased are always recorded on the debit side of the relevant
asset account should be emphasised by the Accounting teacher in his/her first
lesson. This will lead to the logical conclusion that asset accounts such as cash in
bank, stock, furniture, land and buildings, etc., will all have debit balances.
Furthermore, if it is assumed that when assets are sold the relevant accounts must
be credited.
3.15.6 MANAGEMENT GAMES
Through management games the teacher should try to create a practical situation in
his classroom as it is experienced in an office. As it is often alleged that there is too
large gap between theory and practice, these games offer the teacher the
opportunity of narrowing this gap. Therefore the teacher should make every
endeavour to involve learners in management games so that they will have some
idea of the practical application of what they have learnt.
This could create a problem for the teacher as it is difficult to decide where to start
and where to end and what must be included or omitted, etc. The teacher can
obviously not teach the learners everything they will experience in practice.
However, he/she should try to give them a broad background of all trading activities
surrounding accounting work. H/she will, therefore, have to cover the entire business
cycle.
3.15.7 THE PROJECT METHOD
The value of the project method is that it is useful for group work. Classes may be
divided into groups and each group given a project. The task will not be completed
successfully if each and every learner do not do his share of it. This type of method
involves a new approach to the question of discipline, as the regimental discipline
that characterises the traditional school cannot be applied.
3.15.8 THE QUESTION-AND-ANSWER METHOD
The question-and-answer method is also known as the Socrates method of teaching,
where the teacher ask question based on the learners existing knowledge. The
answer of the learners can lead to new insight and greater knowledge.
The teacher should make use of systematic, continued questions and answers to
guide the learners to new knowledge.
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The successful use of the question-and-answer method depends largely on the
homogeneity of the class with regard to background knowledge.
3.15.9 THE PROBLEM-SOLVING METHOD
The problem-solving method is also known as the heuristic method. In this method
the activity of the teacher if kept to an absolute minimum. He/she gives direct
instructions and stimulates the learners by confronting them with a clearly defined
problem. The learners must then discover, develop and extends their knowledge by
independent thought. The teacher should only act as a leader, supervisor and guide.
Although each of the above methods can be put to fruitful use in the teaching of
Accounting, the opposite can also be true. Each one of the methods can become a
total bore to learners if the teacher allows it. It is the teacher in the classroom who
will determine the success or failure of the method used.
3.16 THE USE AND APPLICATION OF TEACHING AIDS/TOOLS IN
ACCOUNTING
3.16.1 REFERENCE BOOKS
By reference books we understand textbooks other than the one prescribed to the
class. These are not very often used at school level, but could be very valuable. The
teacher should ensure that such books are suitable for the learners.
The teacher should guide the learners regarding the method for using the books. A
few aspects, which should be considered in this connection, are:
Will the book clarify some aspects to a greater extent than the prescribed
textbook?
Will it assist learners to overcome their specific problems?
Will it give them a better background of some aspects of the syllabus?
Will it assist learners to view certain Accounting principles from a different
angle?
Will it arouse the learners interest and in doing so, further their studies in
Accounting?
3.16.2 BUSINESS DOCUMENTS
The use of business documents as a source of information on the recording of
financial transactions can never be over-emphasised. In the past this aspect has
been neglected to a large extent. In this connection there was the case of a high
school learner who came to discuss a problem with his/her teacher. When the
teacher spoke to him/her about an invoice as a source document he/she did not
have an idea of its use.
The learners must, in the first place, become familiar with documents in order to be
able to sort them for recording in the appropriate Accounting' books. It is a good idea
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to start off with an invoice, the starting point for every accounting transaction. Once
they are familiar with the invoice, the teacher can move on to account statements,
cheques, receipts, debit notes, credit notes, etc. It is also essential that they should
be able to recognise information such as document numbers, addresses, dates, etc.,
which is almost the same on different types of documents. Furthermore, learners
must be able to sort documents in the correct order for filing purposes.
3.16.3 SOURCE DOCUMENTS
As previously stated, the teacher can use source documents which are completed by
the learners, either in class or at home.
3.16.4 PUBLISHED STATEMENTS
Published statements of different companies can be used as teaching aids.
3.16.5 THE CHALKBOARD
Ideally every school where Accounting is taught should have a classroom specially
allocated to the Accounting teacher. If possible the chalkboard should be ruled like
Accounting exercise books.
3.16.6 WALL CHARTS AND NOTICE BOARDS
A large variety of charts and posters may be prepared for use in the Accounting
classroom. The main advantage of charts and posters is that once they have been
prepared they can be used repeatedly.
The following basic rules must be observed in the use of wall charts and posters:
Every exhibit must have a specific purpose.
The exhibit must relate to the topic that is being studied.
All materials used should be accurate and up to date.
Material on notice boards should be changed frequently.
Both teacher and pupils should participate in the preparation and exhibition of
charts and posters.
3.16.7 OVERHEAD PROJECTOR AND TRANSPARENCIES
The overhead projector can be used with success in Accounting. It requires a
considerable amount of time to prepare the transparencies, but doing this saves
precious class time. If the preparation is thorough, it will be possible to cover much
more work during a period than would have been the case if all the examples had to
be worked out on the chalkboard.
By using transparencies it is possible for the teacher to project the examples onto a
screen or chalkboard and watch the reactions of the learner while doing so. If the
teacher has to write examples on the chalkboard it is not always possible to see
whether or not pupils are giving the necessary attention.
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Although the initial preparation of the transparencies will take a lot of the teacher's
time, it must be kept in mind that such transparencies can be used for as long as the
syllabus and textbook remain unchanged.
3.16.8 VISITS TO BUSINESS CONCERNS
Visits to commercial banks, local stores, the municipality, a garage, etc., could be
very interesting. It is essential that all such visits be well planned. The learners as
well as the business concerned must know exactly what it is all about, otherwise the
trip could easily be a waste of time and money.
The teacher must cover a particular part of the syllabus before the learner is taken
on an excursion. He/she will have to prepare them thoroughly for the particular visit
in order that they will know what to look for.
3.16.9 POWERPOINT
3.17 MARKING OF TEST AND EXAMINATION PAPERS
Because it is tiring to mark test and examination papers, it is necessary that such
question paper be set a considerable time before it is written. Answers must be
thoroughly marked and that takes time. It is preferable that question papers be
marked question for question, because it ensures that a more proportional standard
be maintained. It is essential that a thoroughly prepared memorandum be prepared
for the marking of test and examination question papers.
The teacher must be familiar with the answers of all the questions. He must,
however, also be prepared to accept acceptable alternatives. Where possible, the
identity of the learner’s work being marked is unknown. This is, however, almost
impossible in the case of internal examination. In this regard it is human to be
prejudiced towards learners who caused problems in class. At the same time,
however, it is essential for the teacher to try to be objective in all respects when
marking tests and examinations.
He must also be sure of the number of marks to be allocated for every section of the
test or examination paper. Allocate marks according to the amount of work needed
to find the correct answer to every question. In Accounting, marks are sometimes
deducted for incomplete headings, document numbers and folio references that are
omitted or incorrect, as well as total or dates that are not recorded.
Sometimes marks are awarded positively for dates and headings. One or more
marks can be allocated per transaction or entry depending on the degree of difficulty
of the given information. More marks must be allocated when calculations are
involved then in cases where an entry must only be rewritten. One mark can be
allocated for the correct entry where a calculation must be done, but no marks must
be awarded for the amount if the calculation is incorrect.
In order to determine how much time learners should spend on a question, it is a
good idea to determine how much time is allowed for the whole paper. If three hours
are allocated for a question paper totalling 300 marks, the learners should spend one
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hour for every 100 marks, 30 minutes for 50 marks or 10/300 x 180 = 6 minutes per
10 marks.
Every test or examination question paper must be thoroughly prepared and well
balanced so that all work dealt with is covered. All marks for every section of the
question must be indicated on the question paper. The question paper must create a
general impression of neatness and thoroughness. The reward for a motivated and
dedicated teacher, who has helped his learners to be thoroughly prepared, is usually
good marks in an examination and a feeling of satisfaction.
3.18 MEMORANDUM
A very important aspect of the marking (assessing) of tests and examinations in
Accounting is the memorandum. When drawing up a mark scheme, decide
beforehand what is expected in every answer or what must be considered when
judging the achievement. The memorandum thus forms an integrated part of the test
or examination.
The memorandum makes important demands on the examiners’ subject knowledge,
his objectivity and his ability to judge when he formulates a question. The
memorandum must be completed in detail for every test or examination, as one
would expect from the learner. It is also important that the memorandum is drawn up
before the test or examination is conducted. It intensifies the examiner’s insight and
he accordingly adapts his mark allocation.
One of the important requirements of a memorandum is that it must be elastic.
Another important aspect is that spot checks must be done when marking the test or
examination.
A number of question papers (twenty) must be marked according to the
memorandum and then the necessary changes must be made on the
memorandum.
In other words: if an item seems to be too difficult and carries a substantial portion of
the marks, the marks must be decreased and added to another aspect so that it
does not disadvantage the learner. If a representative spot check is carried out, the
standard can also be determines if the question is too easy or too difficult.
