SDACTOM Oct/Nov-2017 to Jan/Feb 2019
FET SUBJECT DUDACTICS ACCOUNTING
1. Discuss the accounting equation approach in the teaching of Accounting
under the following headings:
The definition of the accounting equation approach
Paper Question Marks Allocated
Jan/Feb-2019 1.1.1 2
Oct/Nov-2018 1.1.1 2
Oct/Nov-2017 1.1.1 2
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In this approach transactions are discussed from the perspective of their influence on assets,
owners’ equity and liabilities. This develops learners’ logical thought teaching and learning strategies
(approaches) for initial teaching of accounting processes and encourages a systematic, judicious
approach to problem solving. New concepts and principles are explained in simple language.
The teacher must emphasise the fact that in an equation there are two sides and that these sides
must always be equal.
The advantages of the accounting equation approach
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Jan/Feb-2019 1.1.2 5
Jan/Feb-2018 2.2.3 10
Oct/Nov-2018 1.1.2 5
Oct/Nov-2017 1.1.2 5
Page 106
Using the accounting equation, learners are able to analyse transactions and find
solutions through logical thinking and reasoning
Learners get insight into a firm’s books, because the ledger is the basic book used
when entering transactions and the accounting equation is emphasised.
Learning material is taught in logical small quantities. One new concept is taught and
became acquainted with it.
The basic framework of the accounting system is taught systematically to the learners
The function of all the books and processes are placed in the correct perspective.
The disadvantages of the accounting equation approach
Paper Question Marks Allocated
Jan/Feb-2019 1.1.3 1
Oct/Nov-2018 1.1.3 1
Oct/Nov-2017 1.1.3 1
Page 106
Posting from the journals to the ledgers could lead to routine work. This disadvantage
could be overcome by teaching the journals as a natural aid to and development from
the ledger.
, Steps to be followed in the accounting equation approach
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Jan/Feb-2019 2.2.2 6
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(1) Read the transaction.
(2) Determine the effect on the accounting equation.
(3) Determine which accounts are influenced.
(4) Reason and apply the rules. At this stage it should be clear to the learners that a
double-entry system is used in accounting.
(5) Complete the contra-entry
2. Define each cognitive level of Bloom’s taxonomy. Also use two (2)
accounting examples/questions to illustrate your understanding of each of the
concepts.
Paper Question Marks Allocated
Jan/Feb-2019 1.2 18
Oct/Nov-2018 1.2 18
Oct/Nov-2017 1.2 18
Page 106
Bloom’s taxonomy is a classification of the different objectives and skills that the teacher set for their
students (learning objectives). Bloom’s taxonomy include 6 level of learning, the 6 level can be used
to structure learning objective, lesson and assessment of your course, has to do with the acquisition
of intellectual skills, such as knowledge, reasoning and problem solving. It is based on a classification
or learning in a logical manner, different level of classification build on previous level. Examples will be
taken from CAPS Accounting
Knowledge: Retrieving, recognizing, and recalling relevant information from long-term memory.
Action words: define, list, match, memorise, name, recall, state, give and provide.
Learning Outcome: Learners must be able to list facts, indicate. The types of expenses
Comprehension: Involves understanding and grasping, which suggest holding on or retaining
information learned from the level above.
Action words: describe, support, explain, describe and give example of contracts.
Learning Outcome: Learners must be able to explain the principles of individualisation.
Application: Carry out or using a procedure through executing and implementing.
Action words: Is the ability to apply, illustrate, organize, solve, show and use information that is
comprehended.
Learning Outcome: learners must be able to solve and accounting equation.
Analysis: Breaking material into constituent parts, determining how parts relate to one another or
to an overall structure.
Action words: analyse, characterize, distinguish, differentiate, examine and distinguish.
Learning Outcome: Analyse the adjustment under assests.
Synthesis: Putting elements together to form the whole coherent or functional whole.
Action words: learners write essay type question, revise, produce, propose, plan design, produce
and develop.
Learning Outcome: Prepare the Post-adjustment Trail Balance.
