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Aca 327
Aca 327
Aca 327
• Less punctual
View of learning to teach as a Have a pleasing personality and a
lifelong process and dispositions model of values
and skills for working towards
Have passion for teaching, sense of
improving his/her own teaching as
humor, patience and enthusiasm
well as improving schools
The Learning Environment – is the place
(A Lifelong Learner)
where teaching and learning can take
Personal Attributes place in the most effective and productive
manner.
Personality is the sum of one’s
personal characteristics. The Classroom
It is one’s identity Arrangement of Furniture
Personality: Physical condition of the classroom
-weak Classroom proceedings
-dynamic Interactions
Teacher’s personality must be Learning Environment
natural and genuine, that is, devoid
The learning environment consists
of pretenses and artificiality. They
of the physical, as well as the
must be consistent, true and
psychological environment, that
authentic.
surrounds the learner and that
Some Outstanding Personal Qualities influences his/her learning.
1. Passion: compelling force that emerges A physical environment that is
from one’s inborn love for children. clean, orderly, well-ventilated, well-
lighted, spacious that allow
2. Humor: stands for anything funny,
movements, and free from
which elicits a smile laughter or amusing
unnecessary distractors is
reaction.
conducive to learning
3. Values & Attitude:
A non-threatening classroom
-Teachers are models of values. atmosphere where people feel they
are respected and accepted and for
-Values connote standards, code of what they say and do is conducive
ethics and strong beliefs. atmosphere for learning.
*open-mindedness
*Fairness
*sincerity & honesty
*Professionalism
To facilitate learning, teacher must:
be expert in his/her subject and
skilled in the science and art of
teaching;
ACA 327 – Principles and Methods of Teaching Accounting
Donell Christian A. Cloma
SME: Mr. Gonzalo D. Ruales, Jr., CPA, MBA
GUIDING PRINCIPLES IN THE
SELECTION AND USE OF TEACHING
STRATEGIES:
1. Learning is an active process.
• We have to actively engage
the learners in learning
activities if we want them to
learn what we intend to
teach.
• Hands-on-minds learning
• Research shows 3. A non-threatening atmosphere
The principle of effect is based on the The principle of recency states that
emotional reaction of the student. It has things most recently learned are
a direct relationship to motivation. The best remembered. Conversely, the
principle of effect is that learning is further a student is removed time-wise
strengthened when accompanied by a from a new fact or understanding, the
pleasant or satisfying feeling, and that more difficult it is to remember. For
learning is weakened when associated example, it is fairly easy to recall a
with an unpleasant feeling. , every telephone number dialed a few minutes
learning experience should contain ago, but it is usually impossible to recall
elements that leave the student with a new number dialed last week.
some good feelings.
INTENSITY
PRIMACY
The principle of intensity implies that a
The state of being first, often creates a student will learn more from the real thing
strong, almost unshakable, impression. than from a substitute. For example, a
Things learned first create a strong student can get more understanding and
impression in the mind that is difficult to appreciation of a movie by watching it
erase. For the instructor, this means that than by reading the script. Likewise, a
what is taught must be right the first time. student is likely to gain greater
for example, a student learns a faulty understanding of tasks by performing
technique, the instructor will have a them rather than merely reading about
difficult task correcting bad habits and “re them.
teaching” correct ones. The student's first
REQUIREMENT
experience should be positive, functional,
and lay the foundation for all that is to
The law of requirement states that "we
follow. What the student learns must be
must have something to obtain or do
procedurally correct and applied the very
something." It can be ability, skill,
first time.
instrument or anything that may help us
to learn or gain something. A starting
DONELL CHRISTIAN A. CLOMA – BSA 3.2
ACA 327 – PRINCIPLES AND METHODS OF TEACHING ACCOUNTING
SME: MR. GONZALO D. RUALES, JR., CPA, MBA
point or root is needed; for example, if
you want to draw a person, you need to
have the materials with which to draw,
and you must know how to draw a point,
a line, and a figure and so on until you
reach your goal, which is to draw a
person.
FREEDOM
END
DONELL CHRISTIAN A. CLOMA – BSA 3.2
ACA 327 – PRINCIPLES AND METHODS OF TEACHING ACCOUNTING
SME: MR. GONZALO D. RUALES, JR., CPA, MBA
Issues in Higher Education An educational method that focuses on
• Deficiency, limited, and ineffective basic what students can do after they are
education. taught.
• Motivation 3 Different Views about OBE
• Prioritization 1. As a theory in education.
• Weak research 2. As a systemic structure for education.
• Programs that arenot compliant with the 3. As a classroom practice.
CHED’S standards. Presupposition
• Mismatch of jobs Someone can determine what things are
Trends in Education essential for all students “to be able to
• ASEAN 2015 do”.
• K-12 Example: Agriculturist
• Spiral Progression Curriculum What do you think an agriculturist should
• Accreditation be able to do?
• Massive Faculty Upgrading and 1. Soil Analysis
Retooling 2. Fertilizer Computation
• Philippine Qualifications Framework 3. Proper use of Tools
• Typology 4. Methods of Planting
• OBE or Outcome Based- Education 5. Asexual Reproduction
OBE or Outcome Based- Education 6. Harvesting
Survey about OBE 7. Proper Handling in Transportation
1. A teacher will not stop teaching until all Example: Doctor
of the students learn. What do you think a doctor should be
2. Output with considerable time. able to do?
3. Product and practical exam. 1. Clinical Skills
4. Adjust program for assessments. 2. Perform Practical Procedures
5. More on performance 3. Investigate a Patient
6. We can teach in high school or college. 4. Manage a Patient
7. Assessment of outputs. 5. Health Promotion and Disease
8. Extra income. Prevention
O.B.E. 6. Skills of Communication
DONELL CHRISTIAN A. CLOMA – BSA 3.2
ACA 327 – PRINCIPLES AND METHODS OF TEACHING ACCOUNTING
SME: MR. GONZALO D. RUALES, JR., CPA, MBA
7. Retrieve and Handle Information 3. Schools (and teachers) control the
Example: Accountant conditions that determine whether or not
What do you think an accountant should students are successful at school
be able to do? learning.
1. Prepare/Analyze financial statements Four Essential Principles
2. Prepare tax returns / Perform tax 1.Clarity of Focus
management activities. 2. Designing Back
3. Perform assurance services (e.g. 3. High Expectations
audit) 4. Expanded Opportunities
4. Make relevant and meaningful Ten Life Performance Roles
decisions in the organization 1. Learner and thinker
5. Perform management consultancy 2. Listener and communicator
services 3. Implementer and performer
Two Common Approaches to OBE 4. Problem finder and solver
1. Student mastery of traditional subject- 5. Planner and designer
related academic outcomes and some 6. Creator and producer
cross-discipline. 7. Teacher and mentor
2. Emphasizes long-term, cross- 8. Supporter and contributor
curricular outcomes that are related to 9. Team member and partner
students’ future life roles. 10. Leader and organizer
OBE Learning Outcomes OBE as a curriculum
1.Knowledge Three Basic Styles of Programming
2.Understanding 1. Content-based
3.Skills 2. Activities-based
4.Attitudes 3. Outcomes-based
Three Basic Premises of OBE Q: Why is it important to know the
1. All students can learn and succeed but outcomes prior to planning and teaching?
not all in the same time or in the same What do you want the students to learn?
way. (Learning Outcomes) → Why should they
2. Successful learning promotes even learn it? (Motivation) → How can you
more successful learning. best help students learn it? (Teaching
DONELL CHRISTIAN A. CLOMA – BSA 3.2
ACA 327 – PRINCIPLES AND METHODS OF TEACHING ACCOUNTING
SME: MR. GONZALO D. RUALES, JR., CPA, MBA
Strategies) → How will you know if they • Identify specifically what should be
have learnt it? (Assessment) learned
Course Objective • Convey to learners exactly what is to be
What THE TEACHER expects accomplished
students to know and be able to do (as a Sample Learning Outcomes (NO PIC)
whole) at the end of instruction Indicators, Metrics, Targets
Not behavioral in nature Indicators – competencies
Verbs: Know, Understand Metrics – what will be measured
One course objective may generate Targets – desired value
several learning outcomes For example:
Objectives are intended results or • After a course in Introduction to
consequences of instruction, curricula, Psychology, students are expected to be
programmes, or activities. able to “discuss concepts in selected
Course Learning Outcome content areas of psychology.”
What THE STUDENTS are be able to do (Indicators)
(specific) at the end of instruction • Metrics could include the completion of
Stated in behavioral terms papers and particular levels of
Verbs: Identify, Discuss, examinations.
Evaluate • Targets would be desired standards,
Several learning outcomes are derived such as 100% completion with the
from one course objective average rating C+.
Outcomes are achieved results or Writing Learning Outcomes
consequences of what was learned – 1. What knowledge is the student able to
evidence that some learning took place. articulate at the end of the course?
Why Learning Outcomes? 2. What skills is the student able to
• Provide direction in the planning of a demonstrate at the end of the course?
learning activity 3. What attitudes is the student able to
• Focus learner’s behavior on that is to be exhibit at the end of the course?
changed 4. Finally, which KSAs can be grouped
• Serve as guidelines for content, together to form a competency?
instruction and evaluation
DONELL CHRISTIAN A. CLOMA – BSA 3.2
ACA 327 – PRINCIPLES AND METHODS OF TEACHING ACCOUNTING
SME: MR. GONZALO D. RUALES, JR., CPA, MBA
9. Align content, methodologies, and
assessment with the learning outcomes.
reported. –END –