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PCK511 Module Outline

PCK511

Teaching Principles of Accounts in Secondary Schools

PGDE(Secondary)

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CS (Curriculum Studies)

Lecturers / : / Ms Koh Noi Keng (Room 3-03-153; Email: )
Mr Michael Fredrick (PT Lecturer)
Coordinator / : / Ms Koh Noi Keng (Room 3-03-153; Email: )
Number of AUs / : / 6
Duration / : / 72 hours (over 1 semester)

Description

This module introduces trainee teachers to the rationale and structure of Principles of Accounts in the school curriculum. After having an overview of syllabus development and MOE initiatives, the module covers a variety of strategies and resources for teaching and learning of Principles of Accounts. These include cooperative learning, peer tutoring, mastery learning, and practice sets. Theoretical underpinnings of certain best practices using frameworks like Dimensions of Learning, learning styles and brain-based learning in teaching express and normal course pupils will be shared. There will be opportunities for hands-on practice, role-play, group discussion & presentation, cooperative learning, peer evaluation & feedback in lesson planning and micro-teaching of selected topics in the Principles of Accounts syllabus, with peer feedback and self-reflection. Such experiential learning prepares teacher-trainees for effective teaching and learning of Accounts. Classroom management is highlighted too. As thinking skills is inherent in the revised syllabuses, strategies to develop thinking skills as well as using IT to facilitate learning will be covered. Ample opportunities in harnessing IT in the teaching and learning of Principles of Accounts to enhance the effectiveness of the teaching-learning process will be provided. Emphasis is given to building a student-centred environment to enhance the teaching and learning of Accounts. A mixed mode delivery approach is used to cater to the trainees' needs and to expose them to a repertoire of strategies and methods for teaching and learning.

Objectives

At the end of this module, trainee teacher should be able to:
1. understand the rationale and structure of the Accounting syllabuses
2. develop approaches to teach the fundamentals of accounting with a good understanding ofthe underlying principles for preparing accounting information.
3. use a variety of teaching and learning strategies
4. select and develop appropriate resources for teaching and learning Principles of Accounts
5. use appropriate IT instructional strategies in the teaching & learning of Principles of
Accounts
6. evaluate effectiveness of teaching/learning
7. adopt reflective practice to gather feedback on their teaching practices and learning
strategies for making continuous improvement.

Organisation of module

The course is organized around the mixed-mode delivery model of capitalizing on a variety of strategies to achieve learning outcomes in a technology-rich environment. Pedagogical ideas and practices will be presented, and applied to the teaching and learning of Principles of Accounts. The learning approach will include active engagement, discussion and cooperative learning, leveraging on ICT.

Module Content and Schedule

There will be 6 contact hours each week for a duration of 12 weeks. Lessons will be on:
Thursdays 10.30 am to 1.30 pm @ 3-02-28
Fridays 2.30 pm to 5.30 pm @ 3-02-25
Sessions
Week No. / Topic / Application
1 / Ice-breakers & energisers
Overview of the Principles of Accounts and Principles of Accounting syllabuses : development, syllabus content and assessment.
Overview of this course module and assignments
TASK 1: Getting to know you
Assignment 1A* : A report on the benefits of learning Accounting
Effective Instructional Programmes
The target group & building a conducive environment for teaching & learning
Classroom management, rules and procedures.
TASK 2: Complete a cooperative learning exercise / Team-Building Activities
Overview
MOE Vision
Curriculum Review
GCE N level and GCE O level
Syllabus : Aims, Objectives, Content and Assessment
Knowledge, Skills and Values
Assignments
Expectations
Rubrics
2 / i) Syllabus aims & content for POA ‘N’ and ‘O’ level syllabuses
ii) Assessment schemes for POA ‘N’ and ‘O’ level syllabuses
iii) Planning the Instructional Programme
TASK 3: Numbered-Head Jigsaw : Compare & Contrast / The first Accounts lesson:
Motivation
Familiarization with requirements
Standard operating procedures/good practices expected
Demonstration lessons:
Business transactions
Cash account
Double-entry bookkeeping
Trial Balance
Trading, Profit & Loss,
Capital & Revenue Expenditure /Receipts
3 / Dimensions of learning :
Creating productive habits of mind in learning POA
Motivating pupils to learn :
Preferred Learning Styles
Brain-based Learning
TASK 4: Using mind-maps or graphic organizers, present concepts learnt / Applying Dimensions of Learning in:
Users of accounting information
Accounting concepts
Source documents
Accounting Equation
Balance Sheet
Effects of Transactions on Balance Sheet
4 / Dimensions of learning : Declarative & Procedural Knowledge
Strategies for teaching declarative knowledge
Strategies for teaching procedural knowledge
TASK 5: Using Think-Pair-Share, identify sub-topics that are taught as declarative knowledge and those that are procedural knowledge / Declarative vs procedural knowledge:
Cash Book
Trade & Cash Discount
Petty Cash Book
Bank Reconciliation Statement
5 / Dimensions of learning : Thinking Skills
Compare & Contrast
Deductive vs Inductive Approaches
Part-Whole Analysis
Inquiry
TASK 6: Using Think-Pair-Square, design a lesson infusing thinking skills. / Applying Thinking Skills in:
Personal accounts
Control Accounts
Control account
Reconciliation Statement
6 / Dimensions of learning : Thinking Skills
A lesson Plan
Writing a lesson plan, incorporating teaching and learning strategies and harnessing tools like:
~ Inspiration – Graphic Organisers- mind-maps
~ Mindtools for thinking & learning (including IT mindtools)
TASK 7: Select a MINDTOOL & demonstrate its use to teach an accounting topic / Applying Thinking Skills and Graphic organisers in:
Partnership - P/L Appropriation a/c
Full set of final accounts & B/S
7 / Dimensions of learning : Planning Models
Model 1 : Focus on knowledge
Model 2 : Focus on Issues
Model 3 : Focus on Student Exploration
TASK 8: In groups, write a lesson plan & present it to demonstrate your application of the Dimensions of Learning models.
Problem Based Learning
Cooperative learning (CL) - Organising & monitoring groupwork
Using PBL as an inquiry approach to learning / Applying Planning Models in:
Balance Day Adjustments
Bad Debts
Bad Debts Recovery
Provision for Bad Debts
Books of Original Entries
Correction of Errors
8 / ·  The Anchored Problem-Solving Instruction Model:
·  Problem-based Learning
·  Case Study
·  Role Play
Skills of questioning to develop thinking in Accounts
Teaching thinking – Infusing thinking skills in Accounts
TASK 9: In groups, plan & present a microteaching lesson of 7-10 mins to demonstrate how you would use questioning skills in infusing thinking in Accounts lesson. / Applying PBL, case study and questioning techniques in:
Depreciation
Provision for Depreciation
Disposal of Fixed Assets
Goodwill
Admission of New Partner
Amalgamation
9 / Information Technology in Accounts
- Using IT Open Tools
- The Spreadsheet
- Presentation Softwares
- Other Softwares e.g. Hot Potatoes
- Using CD-Roms & CD-Rom evaluation
- Impact of IT : A Case Study
TASK 10: Group discussion & Carousal Walk. In groups, discuss and present the impact of IT in the teaching and learning of Accounts and its implications.
*Assignment 1B : In groups, plan & present your report and findings on using IT in the teaching and Learning of Accounts / Creation of on-line Worksheets
(Hands-on session)
10 / Computerised Accounting
Features of computerised accounting
Field-trip
*Assignment 1C : In groups, plan & present your report and findings on computerised accounting / Guest speakers on e-Learning and computerised Accounting Software Packages
Hands-on exposure to using accounting software
11 / Assessments and Extensions of Learning
Bloom’s Taxonomy
Types of Assessments/Tests
Setting quiz/test/examination
SAIL-Strategies for Active and Independent Learning
Rubrics and standards
*TASK 11: In groups, write up the rubrics for an Accounts learning activity and suggest the rubrics you could use for scoring. / Examples of applying Bloom’s Taxonomy when designing worksheets and activities for:
Non-Trading
Incomplete Records
12 / Scenarios, role-play and case methods
WebQuest
What is WebQuest?
Designing a WebQuest
Using PBL in WebQuest.
Sharing of WebQuest
* TASK 12: Present & share ideas on using WebQuest by respective groups. Evaluate & give constructive feedback or suggestions for improvement. / Applying in:
Valuation of Stock
Analysis & Interpretation of Final Accounts
Profit & Loss Adjustments (Ratios)

*in groups

Assessment

There will be no examination. Assessment will be based on work assignments during the course.

Assignments

This module is assessed by work assignments, micro-teaching and a port-folio on Accounts Teaching Module (ATM). The work assignments marked with an ‘*’ are to be submitted as group work. At the end of the course, each trainee teacher is expected to submit an Accounts Teaching Module(ATM). Deadline for submission of ATM portfolio is on 22 Oct 2003.

Description / Marks /
Assignment 1A*: Why Learn Accounts?
A report on the benefits of learning Accounting, including career opportunities and Accounting related courses for post-secondary education. It could include information on courses available and market demand for employees with Accounting background.
OR
Assignment 1B*: Harnessing ICT in Accounts
A report on using ICT in the teaching and Learning of Accounts. The write-up could include how ICT can be exploited effectively to enhance teaching and learning, illustrating with teaching methods and learning activities that are appropriate for using the CD-Rom/software. It could focus on the use of CD-roms or softwares with an evaluation and review of an Accounting CD-Rom/software. Alternatively, it could leverage on useful websites (provide the url and your rating) that are relevant.
Deadline : 17 Sep 04 / 10
ASSIGNMENT 2A
Micro-Teaching
1. Prepare for microteaching
Identify a concept/generalisation/principle/convention in POA that you would like to showcase.
Take no more than 8 minutes to demonstrate your skills in teaching the selected content to a group of Sec 3/4 "express"/"normal" students.
2. Rate and give feedback to your classmates on their teaching skills.
Rate and comment, or give constructive feedback on the micro-teaching lesson giving reasons why you have rated it as outstanding, good or poor.
3. Write a reflection report on your microteaching presentation.
Analyse the lesson & write a report on why you have done it the way you did it and how you could improve on it. Incorporate your critics' comments where applicable.
Deadline : 24 Sep 04 / 20
ASSIGNMENT 2B
Accounts Teaching Module
This is a comprehensive teaching module consisting of your lesson plans and the resources needed to deliver this module. You are to pilot test it and make refinements to it before submission. It will comprise:
Lesson Plans
Presentation Slides & Resources (Powerpoint, game, quiz, etc)
Online assessments (Hot Potatoes, Spreadsheet, etc)
Deadline : 22 October 04 / 40
ASSIGNMENT 2C
Essay
Pedagogy in teaching and learning of Principles of Accounts
Reflections on the design and use of the ATM in schools
Deadline : 22 October 04 / 10
ASSIGNMENT 3*
Assessment/Evaluation /Enrichment*
Design an Online Quiz for evaluation of learning.
Deadline : 5 Nov 2004 / 20
TOTAL / 100

*group

HSSE takes a very serious view of plagiarism. Whether accidental or deliberate, it can result in penalties up to and including assignments being handed back, or failure of the module

Recommended Reading

Texts on content

Author / Title / Publisher
Loh Boon Foo, Ng Kim Hwa / Principles of Accounts (2002) / Longman
Betsy Li, Tan Sai Kim, Goh Ling Chin, Goh Lee Suan / Principles of Accounts 4th Edition / OUP
Frank Wood & Alan Sangster / Business Accounting Vol 18th Edition / FT Prentice Hall
D Cox / Success in bookkeeping & Accounts / John Murray
G. G. Whitehead / Success in Principles of Accounting / John Murray

References

6.Bednar, A.K., Cunningham, D., Duffy, T.M. & Perry, J.D. (1992). Theory in practice: How do we link? In T. M Duffy & D. Jonassen (Eds.).Constructivisim and the Technology of Instruction: A conversation. Hillsdale, New Jersey: Lawrence Erlbaum Associates.

7. Borich, G.D. (1988). Effective Teaching Methods. US: Merill Publishing Co. (LB 1025.2 Bor)

8.Cole, P.G. & Chan, L.K.S. (1994). Teaching Principles & Practice (2nd ed). Australia: Prentice Hall. (LB 1025.2 Col)

9.Cunningham, C, Billingsley M (2002). Curriculum Webs: A Practical Guide to Weaving Web into Teaching and Learning. Allyn & Bacon.

10.Gardner, H. (1993). Creating Minds. NY: Basic Books.

11.Jonassen, D.H. (2000) Computers as Mindtools for schools; Engaging Critical Thinking. NJ: Prentice-Hall, Inc.

12.Jonassen, D.H., Peck, K.L. & Wilson, B. G. (1999). Learning with Technology : A Constructivist Perspective. NJ: Prentice-Hall

13.Kauchak, D.P. & Eggen, P.D. (1993). Learning & Teaching - Research-Based Methods (2nd ed). US: Allyn & Bacon (LB 1025.2 Kau)

14. Marzano, R.J. (1992). Dimensions of Learning. Alexandria, VA: Association for Supervision & Curriculum development. (LB 1025.3 Dim)

15.Marzano, R.J., Pickering, D. & McTighe, J. (1993). Assessing Student Outcomes: Performance Assessment Using the Dimensions of Learning Model. Alexandria, VA: Association for Supervision & Curriculum development.

16.McKenzie, J (2002). Beyond Technology FNO Press http://fnopress.com/ (LB371.3 MCK)

17. Nitko, A.J. (1996). Educational Assessment of Students (2nd ed). Englewood Cliffs, NJ: Prentice Hall.

18.Rena M. Palloff, Keith Pratt (1999). Effective strategies for the online classroom San Francisco : Jossey-Bass Publishers, . The Jossey-Bass higher and adult education series

19.Scardamalia, M., Bereiter, C. (1996). Computer support for knowledge-building communities. In Koschmann, T. (Ed). CSCL: Theory and Practice of an EmergingParadigm. Mahwah, New Jersey: Lawrence Erlbaum Associates.

20 Swartz, R. (1998). Infusing the Teaching of Critical & Creative Thinking into Instruction - Secondary.

Useful and up-to-date URLs will be given throughout the course. Examples are:

On PBL

Good background/intro

<http://www.ntlf.com/html/pi/9812/pbl_1.htm>

<http://www.ntlf.com/html/lib/suppmat/81duch.htm>

Good discussion/overview

<http://www.ncrel.org/sdrs/areas/issues/students/learning/lr200.htm>

<http://www.odont.lu.se/projects/adee/shanley.html>

On metacognition

http://www.ed.gov/databases/ERIC_Digests/ed327218.html

On WebQuest:

http://webquest.sdsu.edu/webquest.html

http://webquest.sdsu.edu/webquestwebquest-hs.html