Principles and Methods of Teaching Accounting

• What is teaching? • Interactive Skills • Flexibility, Creativity,

• Dynamic Enthusiasm • Sound Character Openness
• Personal Interest • Commitment
10 Traits of An Accountant
List some of the characteristics you think make a great accountant:
1. Excellent Organization 5. Creativity 9. Collaboration
2. Time management skills 6. Committed 10. Flexibility
3. Attention to detail 7. Trustworthy
4. Focus on the client 8. Great communication skills

Qualities of Good Teacher

• Develops self-confidence in students. • Prepares himself/herself for each class-hour.
• Encourages students, never criticizes. • Incorporates good communication skills and
• Inspires the students. discipline.
• Impartial to all students. • Takes the responsibilities as a teacher and guide.
• Promotes all-round development of students. • Develops good interpersonal relationships.
• Imparts moral values and values of Life. • Develops patriotism
How do you start Teaching Accounting?
• To learn accounting step-by-step, take an accounting course, find an accounting book, take notes as you read, learn
the general concepts and principles of accounting, comprehend the basic equations, and learn the typical
bookkeeping procedures.
SEC 14 CMO 27: QUALIFICATIONS OF ACCOUNTING TEACHER
➢ Registered CPA with PRC ID ➢ 3 years of relevant experience in public
➢ Accredited accounting teacher from BOA/ practice, commerce, industry or government
PRC ➢ Member in good standing for the
➢ Holder of a master’s degree in accountancy professional organization for CPAs
or related area of studies ➢ Must be of good moral character
➢ Earned 12 units of professional education
subjects

LEARNING COMPETENCIES LEARNING OBJECTIVES

• A general statement that describes the use of
desired knowledge, skills, behaviors, and abilities.
Competencies often define specific applied skills
and knowledge that enable people to successfully
perform specific functions in a work or educational
setting.
• Aims – it is the sense of direction and serves as
the guiding principle for educational policy. A
vision (intent) of the school for the learners or the
company's vision that contributes to achieving
their goals.
• Goals – Long-term process to attain and it
describe the purpose.

Difference Between Objectives and Learning Outcomes

OBJECTIVES LEARNING OUTCOMES

• The learning objective of a topic
• is a specific statement of teaching intention, i.e. it
indicates one of the specific areas that the
teacher intends to cover give information about
what the teaching of the unit hopes to achieve.
Learning Objectives
• Discuss concepts of budgeting.
• Identify examples of budget-planning steps.
• Identify examples of stages of the budget.
• Examine elements of cost accounting in a health-
care organization.
• Define selected terms related to budgeting.
• Learning outcome is a statement of what a
learner should know, understand and be able to
demonstrate after completion of a process of
learning.
• About what the learner is able to demonstrate
after the course of instruction / classroom
transaction
• Differentiate between direct and indirect costs.
• Differentiate among fixed (electric bill, personnel),
variable (depends on volume, # of pts), and sunk
costs (fixed expenses that you cannot recover... cost
of a building

SMART learning objectives refer to intended learning outcomes that follow a certain structure. SMART is an acronym
for: Specific, Measurable, Achievable, Relevant and Time-Bound.
1. SPECIFIC- State clear and specific outcomes 3. ACHIEVABLE- Is the level of learning achievable in
2. MEASURABLE- Can be measured through one semester
assessment/evaluation 4. RELEVANT- Relevant in relation to the
program/subject description and field/discipline
5. TIME-LIMITED- Can be achieved within the time
available in the semester

BLOOM'S TAXONOMY'S 6 LEVELS OF LEARNING

Higher-Level Lower Level

1. Evaluation 4. Application
• To be able to assess or judge the value, or • Ability to apply what you have learned to solve a
quality of ideas based on criteria problem
• (Recomend a Solution) (Critique a proposal) • (Prepare, Produce, and Modify information &
(Judge the merit of an idea) ideas)
2. Synthesis 5. Comprehension
• The ability to bring together ideas to form new • Knowing/Comprehending what a message
solutions means so that you can explain it to someone
• (Organize - Plan - Construct - Create) else
3. Analysis 6. Knowledge
• The ability to break down knowledge into • Recall information learned
discrete parts • (Define terms & memorize facts)
• (to effectively analyze a situation to solve a
problem)
TEACHER-CENTERED METHODS OF INSTRUCTION

• Direct Instruction (Low • Differentiated Instruction • Personalized Learning

Tech) (Low Tech) (High Tech)
• Flipped Classrooms (High • Inquiry-based Learning • Game-based Learning
Tech) (High Tech) (High Tech)
• Kinesthetic Learning (Low • Expeditionary Learning
Tech) (High Tech)

TEACHING METHOD
• refers to the general principles, pedagogy and management strategies used for classroom instruction.
• Your choice of teaching method depends on what fits you — your educational philosophy, classroom demographic,
subject area(s) and school mission statement.
• Teaching theories can be organized into four categories based on two major parameters: a teacher-centered
approach versus a student-centered approach, and high-tech material use versus low-tech material use.

TEACHER AND STUDENT APPROACH TO LEARNING

1. Teacher-centered
➢ Sometimes called the “Sage on the Stage” style, the teacher-centered model positions the teacher as the
expert in charge of imparting knowledge to his or her students via lectures or direct instruction.
2. Student-centered
➢ it focuses on individual student needs, their unique learning styles and engages them in the learning process.
By focusing on students' needs, they'll also learn at their own pace and make pedagogical decisions that suit
them best.
HIGH- AND LOW-TECH APPROACH TO LEARNING
1. HIGH-TECH 2. LOW-TECH
➢ This learning approach is to utilizes different ➢ While technology undoubtedly has changed
technology to aid students in their classroom education, many educators opt to use a
learning. more traditional, low-tech approach to
learning. Some learning styles require a
physical presence and interaction between
the educator and the student