SDACTOM January/February 2019
FET SUBJ1 ECT DUDACTICS ACCOUNTING
Question1 (COMPULSARY)
1.1 Discuss the accounting equation approach in the teaching of Accounting
under the following headings:
1.1.1 The definition of the accounting equation approach
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.
1.1.2 The advantages of the accounting equation approach
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.
1.1.3 The disadvantages of the accounting equation approach
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.
1.2 Define each cognitive level of Bloom’s taxonomy. Also use two (2)
accounting examples/questions to illustrate your understanding of each of the
concepts.
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.
Evaluation: Judging the value for a given purpose.
Action words: appraise, justify, argue, judge, assess, prioritise, consider, recommend, decide,
and support compare, rank
Learning Outcome: Learners must be able to make value judgment by critical comparison and interpretation.
1.3 The teaching of accounting is based on a system of pedagogic-didactic
principles. Summarise the principle of individualisation under the following
headings.
1.3.1 Explanation of the principle of individualisation
. principle of planning, teaching and evaluating in terms of the average learner
means that gifted learners are bored and less gifted ones are baffled. The crux of the
principle of individualisation is that every learner should be encouraged to perform to
the best of her or his ability. Teachers should consciously differentiate with regard to
methods of presentation, pace, ratio of mechanical to conceptual subject matter,
quantity and quality of assignments, and so on.
Less gifted learners tend to display slow reactions, stereotyped working methods and
a short attention span; they have problems with abstract thinking and see things in
isolation rather than in context. When teaching these learners, teachers should spell
out assignments by offering clear guidance; they should create opportunities for
repetition and practice; and their entire approach should be characterised by
resourcefulness, patience and sympathy.
Gifted learners have a longer attention span, need less repetition, spot interrelationships
easily and are able to generalise and think originally. Teachers should provide
them with plenty of challenges. They should let these learners work independently in
the library and develop subject matter logically by means of class discussions.
The teacher has to move more slowly with less gifted learners and more quickly with
more gifted ones. Acceleration, enrichment and remedial education are important
aspects of individualisation. Sufficient time is essential if you are to apply the
individualisation principle successfully. The number of learners in a class determines
how much individualisation is possible. You can encourage and
help learners to set their rate of progress.
Of all the economic sciences, accounting is most suitable for the application of this
principle because teachers are continually checking individual learners’ work with
them. Errors are analysed and problems identified.
