2 Principles of Learning
2 Principles of Learning
2
ACA 327 – PRINCIPLES AND METHODS OF TEACHING ACCOUNTING
SME: MR. GONZALO D. RUALES, JR., CPA, MBA
WHAT IS LEARNING? • Learning is also an important
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