PRINCIPLES AND METHODS IN TEACHING ACCOUNTING

TOPIC 1: PRINCIPLES OF TEACHING

Concepts of Teaching
1. Teaching as a Ministry
 Service to students in order to help them succeed in life
 The measure of one’s unconditional teaching is to teach without
counting the cost
2. Teaching as a Profession
 Presidential Decree 1006 effective January 16, 1977 – professionalizes
teaching in the Philippines
 Philippine Teachers Professionalization Act of 1944 (Republic Act 7836)
– strengthens the regulation and supervision of teaching in the
Philippines
 Reasons why teaching is a profession
 Possesses its own body of knowledge
 Upholds service over and above personal and monetary profit
 For professional competency, requires continuous professional
growth
 Establishes its own policies and standards for professional
exercise
 Has its own unique professional organization
3. Teaching as a Science
 It is subject to an organized and objective planning, preparation and
execution of the lessons to direct the learners towards the different
learning episodes.
 It commits itself to an unbiased analysis, problem-solving and
modification of the outcomes of learning.
4. Teaching as a Vocation
 A teacher is committed to endure in the teaching profession against all
odds.
 It is genuinely loving teaching for the learner’s sake.
Principles of Effective Teaching
1. Teachers’ knowledge of the subject matter is essential to the implementation
of important teaching tasks.
 A teacher’s good foundation about the subject matter is essential to
enable him/her to conduct substantial discussion.
2. Active involvement of the learner enhances learning.
 To enhance learning, students should be actively involved in the
learning process.
3. Interaction between teachers and students is the most important factor in
student motivation and involvement.
 The dynamic atmosphere of allowing the learners to share their
talents, interest, experiences and beliefs to support the cognitive
aspect of the lesson.
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 The vibrant attitude of the teacher towards the learners is an essential

factor to encourage them to join and actively participate in the
learning process.
4. Students benefit from taking responsibility for their learning.
 Learning can only be activated by the learner himself.
 A teacher should allow learners to figure out solutions/answers for
themselves through proper motivation.

5. There are many roads to learning.

 Learners learn in different ways, at different rate, for different reasons.
 Learning is influenced by factors like developmental differences,
interest, learning aptitude, learning style, etc.
6. Expect more and you will achieve more.
 High expectations from the teacher begets high outcomes from the
students.
 By principles, teacher should first give the essential foundation and
skills through various activities which will be useful and relevant for the
desired learning outcomes.
 According to Gandhi: “Trust that learners will improve with each try.”
7. Learning is enhanced in an atmosphere of cooperation.
 Learning is collaborative and social, not competitive and isolated.
 Cooperative learning groups set the state for students to learn social
skills.
 Leadership, decision-making, trust-building and communication skills
are developed in cooperative learning.
8. Material must be meaningful.
 Meaningful materials refer to capacity to relay relevant and substantial
information.
 It is imperative the teachers use materials maximally for instruction
that it will serve its purpose.
9. Both Teaching and Learning are enhanced by Descriptive Feedback.
 Descriptive Feedback refers to the specific information in the form of
marginal comments or conversations that help the learner understand
what he needs to do in order to improve.
10.Critical Feedback is only useful if the learner has alternatives to pursue.
 According to Gandhi: “Relocate yourself into the student’s
circumstances, and help the student overcome his/her negative
actions.”
11.Time + Energy = Learning
 It takes time and effort to learn something before moving to the next
step.
12.Experience usually improves teaching
 The rich blend of theoretical and practical/actual experiences of the
subject you are teaching can deepen your discussion.
PRINCIPLES AND METHODS IN TEACHING ACCOUNTING

 Teachers must continually enrich their professional growth as not to

short-change the information they impart to their students.
TOPIC 2: ELEMENTS OF TEACHING AND LEARNING
THE LEARNER
 The learner is someone who has the quest for knowledge and is always
seeking to learn from anything or from someone.
 The learner is an embodied spirit being a union of body and rational soul.
Equipment of the Learner
1. Cognitive Faculties
 Relates to being or involving conscious intellectual activity.
 It is concerned with the process of knowing, thinking, reasoning,
perceiving or remember.
 The cognitive faculties include:
 Senses
 Instinct
 Imagination
 Memory
 Intellect
2. Appetitive Faculties
 Characterized by activities that increases the likelihood to satisfy a
specific need.
 The appetitive faculties include:
 Feelings
 Rational will
Factors that Contribute to the Differences Among Learners
1. Ability
 Dictates the prospects of success in any purposeful activity. The
learner’s proficiency in memorization, imagination, and other
cognitive skills are relevant to their potential to learn.
2. Aptitude
 Refers to the learner’s innate talent or gift. This is the natural ability
to learn certain skills.
3. Interests
 This makes learning not a task but a pleasure.
4. Family and cultural background
 Refers to the different socioeconomic and sociocultural background.
5. Attitude and values
 Refers to the guide in our behavior and how we respond that is the
result of the values.
Gardner’s Multiple Intelligence Theory
PRINCIPLES AND METHODS IN TEACHING ACCOUNTING

- Refers to a theory describing the different ways students learn and acquire
information.
- These multiple intelligences range from the use of words, numbers, pictures
and music to the importance of social interactions, introspection, physical
movement and being in tune with nature.
- The theory suggests that an understanding of which type(s) of intelligence a
student may possess can help teachers adjust learning styles, and suggest
certain career paths for learners.
Nine intelligences
1. Verbal-linguistic intelligence
 Being capable of learning new languages and understanding how to
use language to achieve goals.
 An example of this would be analyzing facts and preparing a speech
to deliver in front of a group.
2. Logical-mathematical intelligence
 Being able to analyze problems logically and solve abstract
problems. An example of this would be using mathematical concepts
to solve a real-life mortgage scenario.
3. Spatial-visual intelligence
 Being able to use visual aids to arrive at a solution. An example of
this would be using a tool like Photoshop to design a new logo for a
fictional client.
4. Bodily-kinesthetic intelligence
 Being capable of using the entire body and engaging in movement
to skillfully address a challenge. An example would be performing
CPR on a mannequin.
5. Musical intelligence
 Being able to produce and analyze pitch, rhythm and sound. An
example would be asking students to produce and edit a podcast
episode or write a song showcasing their learnings from a course.
6. Interpersonal intelligence
 Being able to detect and explore the intentions, moods, and desires
of others. An example would be preparing a sales pitch with product
discovery questions for a stubborn client.
7. Intrapersonal intelligence
 Being able to fully understand oneself and to effectively regulate
one’s own life and emotions. An example would be asking students
to reflect on what their career goals are and what steps they’re
taking to meet their goals.
8. Naturalist intelligence
 Being able to recognize and classify the various plant and
environmental species in one’s surroundings. An example would be
asking students to label five different plants using their scientific
name after a trip to a greenhouse.
9. Existential intelligence
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 Being able to ask deep and critical questions about the broader
human experience. An example would be asking students, “why are
you here?”
THE TEACHER
- The licensed profession teacher possesses the dignity and integrity as well as
technical competence.
- The teacher adheres to observe and practice a set of ethical and moral
principles.
- The professional accounting teacher is:
o Earned a Bachelor of Science in Accountancy program degree
o Holder of a current license to practice by the Professional Regulation
Commission
o Earned a Masters in Accountancy/Business Administration Degree
o Accreddited by the Board of Accountancy/PRC as an accounting
teacher
o Earned at least 12 units of professional education subjects
o Has three years of relevant practice
o Member of good standing in accredited organizations for CPAs

Attributes of a Teacher
1. Professional Attributes
 The professional teacher is perceived to influence change or learning
because the teacher is expected to be expert in what she/he
teaches.
o Control of knowledge
o Repertoire of best teaching practices
o Disposition and skills to approach all aspects of the work in a
reflective, collegial and problem-solving manner
o View of the learning to teach as a lifelong process
o Believes in the continuing professional education
2. Personal Attributes
 Some outstanding teachers possess the following personalities
o Passionate
o Humorous
o Have good values and attitude
o Patient
o Enthusiastic
o Committed

THE LEARNING ENVIRONMENT

- The learning environment consists of the following:
PRINCIPLES AND METHODS IN TEACHING ACCOUNTING

 Physical Environment
 Physical condition of the classroom, arrangement of furniture,
seating arrangement, classroom temperature and lighting.
 Psychological Climate
 Refers to the prevailing mood, attitudes, standards and tone of
teachers and students inside the classroom. The favorable
school climate includes safety, relationships and teaching
learning support.
TOPIC 3: INSTRUCTIONAL LEARNING PROCESS
Goals and Objectives

GOALS Institutional Intended Learning Outcomes

General statements about what

Program Intended Learning Outcomes
schools are expected to accomplish

OBJECTIVES Course Intended Learning Outcomes

An intent communicated by
statement describing a proposed Intended Learning Outcomes
change in a learner

Objective Specifications
Learning is categorized into three main groups or domains.
PRINCIPLES AND METHODS IN TEACHING ACCOUNTING

Three Types of Learners

Dwyer’s Hierarchy of Learning

- In order for students to learn concepts,
they should have a basic supporting
knowledge or facts.
- In order for students to solve
problems, they need to understand the
concepts and rules.
- Lower Order Thinking Skills (LOTS)
serves as a baseline foundation in
order for the learners to perform the Higher Order Thinking Skills
(HOTS).
Bloom’s Taxonomy
- Bloom’s Taxonomy is a classification of the different outcomes and skills that
educators set for their students.
- The taxonomy was proposed in 1956 by Benjamin Bloom, an educational
psychologist at the University of Chicago.
- It was updated by Lorin Anderson to include the following six levels of
learning.
- These 6 levels can be used to structure the learning outcomes, lessons, and
assessments of your course:
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 Remembering
 Retrieving, recognizing, and recalling relevant knowledge from
long-term memory.
 Understanding
 Constructing meaning from oral, written, and graphic messages
through interpreting, exemplifying, classifying, summarizing,
inferring, comparing, and explaining.
 Applying
 Carrying out or using a procedure for executing or
implementing.
 Analyzing
 Breaking material into constituent parts, determining how the
parts relate to one another and to an overall structure or
purpose through differentiating, organizing, and attributing.
 Evaluating
 Making judgments based on criteria and standards through
checking and critiquing.
 Creating
 Putting elements together to form a coherent or functional
whole; reorganizing elements into a new pattern or structure

H through generating, planning, producing.

An component parts so that its
organizational structure may
compares
contracts
discriminate
distinguish
outlines
relates
be understood diagrams identifies selects
EVALUATING appraises critiques explins

E
Make jusdments about the compares defends interpret
value of ideas or materials. concludes discriminate justifies
contrasts evaluate relates
criticizes describes supports
CREATING categorizes explains rearranges

C
Builds a structure or pattern combines generates revises
from diverse elements. compiles modifies rewrites
composes origanizes summarizes

O creates reconstructs reorganizes

PRINCIPLES AND METHODS IN TEACHING ACCOUNTING

Descriptors of the
Major Categoies Key Words
Mnemonics in Cognitive Domain (Illustrative Verbs)

H ANALYZING analyses deconstructs illustrates

An
Separates concepts into breaks down differentiate infers
component parts so that its compares discriminate outlines
organizational structure may contracts distinguish relates
be understood diagrams identifies selects
EVALUATING appraises critiques explins

E
Make jusdments about the compares defends interpret
value of ideas or materials. concludes discriminate justifies
contrasts evaluate relates
criticizes describes supports
CREATING categorizes explains rearranges

C
Builds a structure or pattern combines generates revises
from diverse elements. compiles modifies rewrites
composes origanizes summarizes

O creates reconstructs reorganizes

The What of Content

 Content refers to a description to be covered evident in a reference book or
school documents like curriculum guide, syllabus and course outline.
 It has to be governed by standards desgined by competent curriculum
planners and developers to tailor it to the needs of the learners.
CONTENTS includes a combination of and must observe the Principles of
Knowledge Skills Affective
Facts Manipulative skills Values Validity
Concepts Thinking skills Attitudes Significance
Principles Creative thinking Balance
Theories Critical thinking Self-sufficiency
Laws Convergent thinking Interest
Divergent thinking Learnability
Metaphoric thinking Usability
Feasibility
Types of Knowledge
1. Professional Knowledge
 Refers to the deep understanding of the teacher towards schooling,
education, mastery of the subject matter, and teaching as a profession
which includes awareness of his roles and responsibility closely tied with
the Code of Ethics for Professional Teachers.
2. Pedagogical Knowledge
 Refers to the teacher’s general understanding of the concepts, theories
and principles for effective teaching regardless of the content area.
3. Pedagogical Content Knowledge
 Refers to the teacher’s capacity to teach the subject with strong
command of the content blended with unique presentation skill to
achieve the desired learning outcomes.
The Why of Content
1. Unravel the latent learning skills of the learners
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 Provide learners with novel concepts, facts, and experiences that could
satisfy their thirst for learning.
 Guide them towards the right questions that will allow them to go
beyond their limits
2. Sharpen the mind of the students
 Enable the learners to be aware that they are accountable for their own
outputs.
3. Enhance the learner’s desire
 Allows students to experience learning on a firsthand basis.
4. Steer in the learners to make a significant contribution to the daily lesson
The How of Content
- The rule of thumb in the selection of the content is the integration of the
millenial learning contents and skills.
- This will help learners to be effective, contributing and productive member of
society and engaged citizens.
- Millenial contents would include global high productivity, entrepreneurship,
livelihood education, environmental and cultural education and health and
wellness education.
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TOPIC 4: EFFECTIVE INSTRUCTIONAL TECHNIQUES

Types of Motivation
1. Extrinsic Motivation
 Type which is originating primarily from the individual’s outside self.
2. Intrinsic Motication
 A self-driver type of motivation that lasts for a long time.
 This is driven by their own goals, dreams and ambitions
3. Go Deeply
 Glow
- Do not lose the glow in the day to day teaching and interaction with
students.
- A teacher frowning most of the time is not a pleasant sight to
behold.
 Observe
- Take extra effort to be vigilant of whether the students perform
positively or negatively
- Knowledge that students are being observed will help the teacher
prevent many conflicts and problems
 Demosntrate
- Simple ways of dealing those students who are seemingly tense and
nervous frequently due to unpreparedness in the lesson, tardiness
and habitual absences.
- Decision making should be the sole task of the teacher.
- Involving the students in matters of decision making is a welcome
signal that they are trusted, making them believe in themselves.
 Engage
- Students should be involved in academic learning activities which
they could respond to meaningfully and successfully.
- Construction of meaning to the activities performed inside and
outside the class is a motivating factor for the students to be
involved actively in different tasks provided by the teacher.
 Embrace
- “It helps when students feel positively toward you. Communicate
that you care and will help. Extend to the students the support
necessary to succeed. Encourage learners by being patient yet
determined for their success.” (cited by Cruickshank)
 Praise/Provide
- This should be given spontaneously and genuinely as an expression
of the teachers’ confirmation and appreciation of a task well done by
the students.
 Listen
- Effective lsitening is synonymous with taking the students’
responses without interruption, displaying impatience or rushing the
learner just because the teacher is not pleased with the student’s
feedback.
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 Yield
- This is synonymous with the objective acceptance of the students’
feedback or answers.
4. ARCS Model
 Attention, Relevance, Confidence, Satisfaction

ARCS MODEL
Categories and
Subcategories Process Questions Motivational Techniques
Attention
A.1 Perceptual arousal What can I do to capture their interest?

A.2 Inquiry arousal How can I stimulate an attitude of inquiry Formation of "Jigsaw group"
which involves handing of
tasks by every student who
A.3 Variability How can I maintain their attention? has active input into the
solution of a problem
Relevance
R.1 Goal orientation How can I best meet my learners' need?
Presentation of "reciprocal
How and when can I provide my learners questioning" by exposing
R.2 Motive matching with appropriate choices, responsibilities, and training the students to
and influences? ask generic questions of
each other on a particular
R.3 Familiarity How can I tie the instruction to the learners' piece of content.
expectation?

Categories and
Subcategories Process Questions Motivational Techniques
Confidence
C.1 Learning requirements How can I assist in building a positive
expection for success?
Creation of "Peer Assisted
How will the learning experience support or Interaction Session" where
C.2 Motive matching enhance the students' beliefs in their the instruction is led by the
competence? students who are highly
capable and confident
How will the learners clearly know their
C.3 Personal control success is based on their efforts and
abilities?
Satisfaction
How can I provide meaningful opportunities
S.1 Natural consequences for learners to use their newly acquired
knowledge/skill? Provision for "Learning Cells"
What will provide reinforcement to the where "dyads" are
S.2 Positive consequences
learners' success? presented as a problem or a
skill.
How can I assist the students in anchoring a
S.3 Equity positive feeling about their
accomplishments?

Types of Discussion
PRINCIPLES AND METHODS IN TEACHING ACCOUNTING

1. Teacher-guided discussion
- This is the typical question and answer type between the teacher and
student.
- This is not a good type of discussion sicne it limits the students’ freedom to
voice out their insights on the questions given to them.

2. Centralized discussion
- A free-willing discussion within the group.
- Each one from the group could share his/her ideas to “keep the ball
rolling.”
- There is less control from the teacher in directing the discussion.
3. Problem-based discussion
- A collaborative type of discussion focused on solving a particular problem.
- The teacher as an authority figure performs the role of a resource person
whose expertise contributes to the solution of the problem.
- Learners are challenged to share their ideas and analyze its applicability to
the solutions of the problem.

ELEMENTS OF THE GOOD AND BAD DISCUSSIONS

Elements of Good Discussion Elements of Bad Discussion

Diversity in opinions and perspectives, People mechanically talk to be heard and to

disagreement may occur which can either be make impressions, opinions and ideas are
accepted or rejected in atmosphere of forwarded despite its irrelevance and
professionalism threatening nature.
An atmosphere of respect for others prevail;
thus ideas of the participants are welcomed Discussions are dominated by the few
without bias and sarscasm. disrespectful and aggressive participants whose
objectives are to be on the limelight. Some
viewpoints of others are disregarded.
Provision for a smooth flow of the discussion is
observed to give way for an in-depth and quality
discussion. Discussion is not planned. The theme is
confusing and producing "half-baked" outputs.
Discussions are evidently organized.
PRINCIPLES AND METHODS IN TEACHING ACCOUNTING

Elements of Good Discussion Elements of Bad Discussion

Participants are attentive enough to the Participants pay no attention to what is going on
different responses. Different issues and in the discussion; hence irrelevant questions
problems raised are responsibly resolved and personal attacks are thrown to each other
through collaborative efforts of the participants. at the end, problems remain unsolved.
Making irrelevant and irresponsible comments
outside of the discussion cite is participants
who are tactless in their words.
A strong sense of confidentiality is adhered to
by the participants. They are aware of their
responsibility to e their tongues" so as not to
make irresponsible and biased comments.

Developing Discussion Techniques

1. Panel Forum
- Involves four to six students who discuss a topic in front of the class
followed by comments or reactions from the class.
- Steps:
o Identify the particular subject matter through assigning it in advance
or brainstorming in class.
o Divide the class into groups. Ideal scenario is small groups are created
to allow all the members to share.
o Each group must have a leader who will serve as moderator and
rapporteur. Such task must be assigned to a capable and active
student who can communicate well both in oral and written English or
Filipino.
o Once a leader in a group is chosen, there should be no time wasted
by seeing to it that the discussion will start on time.
o It is a must that the subject matter, topic or problem be evaluated in
terms of its data or statistics from reliable sources.
o Concluding activities must not be overlooked to bring finality to what
occurred in the discussions.
2. Panel Discussion
- Moderator commence the discussion with brief but meaningfuls tatement
followed by other discussants before panel is formally opened.
- Panels are more audience-oriented since the questions are intended fgor
the audience in order to be involved in the discussions.
- Steps:
o Select among the class five to six students to constitute the panel.
o A moderator must be chosen from the panel to guide each discussant
on the flow of discussion.
o Coach each member of the panel on how to react in a more scholarly
manner to give justice to the time spent by the audience in listening
to them.
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o The audience must be encouraged to forward their queries.

o The panelists must take time out to respond to the questions
forwarded to them.
o Synthesis must follow when all discussants are done.
3. Small Group Discussion
- Ideal for maximum students’ participation.
- Interaction is enhanced among students since everybody is given the
chance to exchange ideas and concentrate on what transpires during the
discussion.
- Fundamental elements of small group discussion
o Procedure and meaningful engagement
 This cannot be carried out without developing among the
students the skill of oral communication.
 Maximum participation is part of the process of discussion
through listening attentively and responding responsibly and
appropriately.
o Fundamental elements of small group discussion
 Commitment of One’s Given Roles and Tasks
 In every group discussion, assuming one’s role is
indispensible.
 Each role is important in a group.
 Unquestionable Leadership
 It is the responsibilty of the teacher to assign leaders first
at the beginning of small group discussions.
 A rotation is a must to test the leadership skills of the
members of the group.
 Unity
 Group discussion is founded on the spirit of sticking
together under the banner of cooperation and support for
each other.
 The moving force behind this is the teacher will create the
atmosphere of respect and belief in each other’s worth as
a leader or as a member of the group.
Purpose of Planned Discussion
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Uses of Class Discussion

PRINCIPLES AND METHODS IN TEACHING ACCOUNTING

Purpose of Questions
1. Assessing cognition and mastery of the subject matter
- Once the topic is discussed, the teacher wants to ensure that learning
has taken place, questions are presented to test students’
understanding and mastery of the subject matter.
- By presenting thought-provoking questions, the teacher helps
students to develop their high-level thinking skills.
2. Establish the accuracy of facts, ideas and events
- This can be done through giving short question and answer activities
for students to verify the results of a particular activity.
3. Develop creativity among the learners
- When teachers present high-level questions, they challenge the
students to express their own ideas so they will be more original and
creative.
4. For comprehension evaluation
- Questions raised by the teachers must provide opportunities for
students to maximize their engagement.
5. Motivate the learners
- Quality questions stimulate the students to think when given before
the lesson proper.
- It facilitates the teacher’s efforts to set the tone for a conducive
atmosphere so that the students will be in the right mood.
Types of Questions
1. Convergent Questions
- This is the type of question that requires short responses from the
students.
- This question usually uses the what, who, when, and where which
encourages students to participate actively in the recitation or brief
discussion of the lesson.
2. Divergent Questions
- The opposite of convergent question wherein it draws from the
student various responses.
- The rule of thumb is to encourage students to expound their answers
so that they are not jsut contented with answering basic knowledge
and understanding.
3. High-level Questions
- This is the type of question synonymous with thought questions and is
oftewn divergent in forms.
- This develops higher order thinking skills because the learners
engage in higher cognition.
- Analysis (Analyzing) – enables students to scrutinize how the
information was organized so that ideas can ba constructed.
- Evaluation (Critiquing) – allows the students to formulate their own
judgments and decisions about two or more ideas or concepts based
on a planned set of standard.
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- Creating – synthesis questions provided the students the skills to

come up with novel ideas after learning has taken place.
- Students become innovative after they master the skills of putting
together all the outputs into an organized whole.
4. Low-level Questions
- Concerned with the basic skills instructions which form the basis for
students’ analaysis and evaluation of information.
- Remembering – direct the students to simple recall of facts and
information.
- Understanding – lead the students to the understanding of the
content which requires students to explain, summarize and elaborate.
Questioning Techniques
1. Write the questions in black and white
 A good practice is to present the questions through writing on the
board or powerpoint slides so that the students will have a clearer
view and retention of the questions than just orally presenting them
to the students.
2. Set standards of behavior in the questioning period
 The do’s and don’ts must be spelled out at the beginning before
actual questioning to set the tone for a wholesome atmosphere
devoid of misbehavior by the student.
3. Questions should be distributed to all members of the class
 When questioning, the teacher should not favor anybody in
particular to the detriment of others.
4. Prepare students before asking the question
 The name of the game is cueing which helps the students to be
more attentive to the questions raised by the teacher.
5. Avoid impertinent and ridiculous questions
 Teacher must see to it that questions will produce positive or correct
answers.
6. Provision for wait-time must be observed
 Wait-time – period between the asking of a question and the
allowable student’s answer to a question.
7. Refrain from ignoring incorrect answers and take time out to react to
every response
 Wrong answers by the students must be corrected humanely or
involve other students to revise the responses.
 Reacting to every answer and giving praises motivate the students
8. Settle for questions that are clear, concise and short enough for easy
retention of the students
 The teacher should present questions one at a time especially for
those whose cognitive abilities are slow.
9. Project a relaxed and non-threatening appearance when questioning
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 Open-mindedness and acceptance must be the rule of thumb that

must be practiced by every teacher who desires to get a 100%
students’ participation in the question and answer period.
10.Motivate students not to give up if they encountered difficult questions
 The teacher should encourage the students to “stretch their mind” if
they find it hard to give their answers to the questions.
 They can be challenged to forward their intelligent guesses when
they feel inadequate to complement the question with the correct
answer.
 Students are trained to exert their efforts to utilize hypothesis-
testing ways.