Accounting Elective 3

LESSON 2: PRINCIPLES OF LEARNING

Welcome to Lesson 2 of Accounting Elective 3!

In this lesson, we shall get to know the principles of learning. We will also
study the laws of learning and determine their implications to the
teaching-learning process.

OBJECTIVES

At the end of the lesson, we would specifically be able to:

A. Discuss the principles of learning;
B. Explain the laws of learning; and
C. State the implications of the principles of learning and the laws of
learning to teaching.

DISCUSSION

The learning of our students is our foremost concern. Learning is defined as

the acquisition of a knowledge-base used with fluency to make sense of the
world solve problems and make decisions.

By knowing some principles on how learning takes place, teachers will be

guided on how to teach. Also, considering Thorndike's laws, teachers can
create a conducive learning environment that promotes student engagement,
motivation, and achievement.

Principles of learning from Horne and Pine (19900:

1. Learning is an experience which occurs inside the learner and is activated
by the learner.
The process of learning is primarily controlled by the learner and not the
teacher. Learning is not a function of what a teacher does, says or provides
to the learner. Learning has something to do with something which happens
in the unique world of the learner.
2. Learning is the discovery of the personal meaning and relevance of ideas.
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Students most readily internalize and implement concepts and ideas

which are relevant to their needs and problems. Learning is a process which
requires the exploration of ideas in relation to self and community.
3. Learning is a consequence of experience.
People become responsible when they assume responsibility.Experiential
learning makes use of direct as well as vicarious experiences.
4. Learning is a cooperating and collaborative process. Cooperation fosters
learning.
Teacher should make use of more cooperative and collaborative
approaches. This way, students are taught to live together and learn
interdependently.
5. Learning is an evolutionary process.
As teachers and learners, let us not expect results overnight. Behavioral
change takes time and patience.
6. Learning is sometimes painful.
Behavioral change often calls for the giving up of the old and comfortable
ways of believing, thinking and valuing. It may good to make students realize
that learning is a difficult task.
7. One of the richest resources for learning is the learner himself.
Each individual has an accumulation of experiences, ideas, feelings and
attitudes which comprise the a rich vein of material for problem solving and
learning.
8. The process of learning is a emotional as well as intellectual.
Learning is affected by the total state of being of the individual. To create
the optimal conditions in a group for learning to occur, people must come
before purpose. As teachers, we should appeal to our students’ intellect as
well as to their emotions.
9. The process of problem solving and learning is highly unique and
individual.
Each person has his own unique styles of learning and solving problems.
Some personal styles of learning and problem solving are highly effective and
still others may be ineffective. It pays to allow students to learn in
accordance with their unique learning styles and multiple intelligences.
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Laws of Learning by Thorndike

1. Law of Effect
Learning is strengthened when accompanied by a pleasant feeling.
Leaning is weakened when associated with an unpleasant feeling.
2. Law of Exercise
Students do not learn complex tasks in a single session.
Things most often repeated are best remembered.
3. Law of Readiness
Individuals learn best when they are physically, mentally and emotionally
ready to learn. And they do not learn when they see no reason to learn.
4. Law of Primacy
Things learned first create a strong impression.
What is taught must be right the first time.
5. Law of Recency
Things most recently learned are best remembered.
6. Law of Intensity
The more intense the material taught, the more it is likely learned
7. Law of Freedom
Things freely learned are best learned.
The greater the freedom enjoyed bn the students in the class, the greater
is the intellectual and moral advancement enjoyed by them.

Principles of Learning in Public Schools

The public school program is based on principles of learning that teachers and
administrators should use as the basis of the experiences they plan for their
students.
These principles include the following:
1. Learning is a process of actively constructing knowledge.
Therefore, teachers and administrators have a responsibility to
• create environments and plan experiences that foster inquiry, questioning,
predicting, exploring, collecting, educational play, and communicating
• engage learners in experiences that encourage their personal construction of
knowledge, for example, hands-on, minds-on science and math; drama;
creative movement; artistic representation; writing and talking to learn
• provide learners with experiences that actively involve them and are
personally meaningful
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2. Students construct knowledge and make it meaningful in terms of

their prior knowledge and experiences.
Therefore, teachers and administrators have a responsibility to
• find out what students already know and can do
• create learning environments and plan experiences that build on learners’
prior knowledge
• ensure that learners are able to see themselves reflected in the learning
materials used in the school
• recognize, value, and use the great diversity of experiences and information
students bring to school
• provide learning opportunities that respect and support students’ racial,
cultural, and social identity
• ensure that students are invited or challenged to build on prior knowledge,
integrating new understandings with existing understandings
3. Learning is enhanced when it takes place in a social and collaborative
environment.
Therefore, teachers and administrators have a responsibility to
• ensure that talk, group work, and collaborative ventures are central to class
activities
• see that learners have frequent opportunities to learn from and with others
• structure opportunities for learners to engage in diverse social interactions
with peers and adults
• help students to see themselves as members of a community of learners
4. Students need to continue to view learning as an integrated whole.
Therefore, teachers and administrators have a responsibility to
• plan opportunities to help students make connections across the curriculum
and with the world outside and structure activities that require students to
reflect on those connections
• invite students to apply strategies from across the curriculum to solve
problems in real situations
5. Learners must see themselves as capable and successful.
Therefore, teachers and administrators have a responsibility to
• provide activities, resources, and challenges that are developmentally
appropriate to the learner
• communicate high expectations for achievement to all students
• encourage risk taking in learning
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• ensure that all students experience genuine success on a regular basis

• value experimentation and treat approximation as signs of growth
• provide frequent opportunities for students to reflect on and describe what
they know and can do
• provide learning experiences and resources that reflect the diversity of the
local and global community
• provide learning opportunities that develop self-esteem
6. Learners have different ways of knowing and representing knowledge.
Therefore, teachers and administrators have a responsibility to
• recognize each learner’s preferred ways of constructing meaning and provide
opportunities for exploring alternative ways
• plan a wide variety of open-ended experiences and assessment strategies
• recognize, acknowledge, and build on students’ diverse ways of knowing and
representing their knowledge
• structure frequent opportunities for students to use various art forms—
music, drama, visual arts, dance, movement, crafts—as a means of exploring,
formulating, and expressing ideas
7. Reflection is an integral part of learning.
Therefore, teachers and administrators have a responsibility to
• challenge their beliefs and practices based on continuous reflection
• reflect on their own learning processes and experiences
• encourage students to reflect on their learning processes and experiences
• encourage students to acknowledge and articulate their learnings
• help students use their reflections to understand themselves as learners,
make connections with other learnings, and proceed with learning