Principles and Methods of Teaching Accounting

(6) QUALITIES A PROFFESSOR SHOULD HAVE:

 Dynamic Enthusiasm – Excited about teaching and it shows

 Personal Interest in Students – sincerely respects students & conveys helping& caring
attitude
 Interactive Skills – perceive student needs and keep informed on individual progress
 Flexibility, Creativity, Openness
 Sound Character
 Commitment

ETHICS OF THE TEACHING PROFESSION

Teachers must demonstrate integrity, impartiality, and ethical behavior in the classroom and in
their conduct with parents and coworkers.
Accounting faculty members must model strong character traits, such as perseverance, honesty,
respect, lawfulness, patience, fairness, responsibility and unity.

Quick Sound Teachers wrong decision may affect the whole life of
Judgement a student

Kind Feelings Teachers must be kind

Teachers should read more books for increasing

Common Sense common sense

They do not demand quick result of their teaching.

Patience They do not demand that their students have become expert
but they live thieir life in positive thinking

Impartiality Equal treatment (fairness)

Sincerity Do not tell students things that you don't mean

Ability to Teach a You have to find your ability inside you. One hero
Better Way lives always in you.
(7) SEC 14 CMO 27: QUALIFICATIONS OF ACCOUNTING TEACHER
 Registered CPA with PRC ID
 Accredited accounting teacher from BOA/ PRC
 Holder of a master’s degree in accountancy or related area of studies
 Earned 12 units of professional education subjects
 3 years of relevant experience in public practice, commerce, industry or government
 Member in good standing for the professional organization for CPAs
 Must be of good moral character

(8) CHARACTERISTICS OF LEARNING

o Learning involves change
o All learning involves activities
o Learning requires interaction
o Constitute learning
o Learning is a lifelong process
o Learning occurs randomly throughout life
o Learning involves problem solving
o Learning is the process of acquiring information

6 PRINCIPLES OF ADULT LEARNING

 Adults are internally motivated and self-directed
 Adults bring life experiences and knowledge to learning experiences
 Adults are goal oriented
 Adults are relevancy oriented
 Adults are practical
 Adult learners like to be respected

5 PRINCIPLES FOR TEACHING ADULT LEARNERS

 Adults understand why something is important to know or do
 Adults have the freedom to learn in their own way
 Learning is experiential
 The time is right for them to learn
 The education process is positive and encouraging

7 TYPES OF LEARNERS IN THE CLASSROOM

1. Auditory & Musical learners
2. Visual & Spatial learners
3. Verbal learner
4. Logical & Mathematical learner
5. Physical/ Kinesthetic learner
6. Social & Interpersonal learner
7. Solitary & Intrapersonal learner
Methods of Educative Process

Transmission of subject matter from the teacher to the child is done through method. By
means of method the character is guided as to what parts of subject matter to appreciate and what
attitudes to develop. The child acquires new knowledge, habits, role associations, and skills.

5 Methods of Teaching

1. Student- Centered Discussions

2. Making Connections

3. Increased Autonomy

4. Building Relationships

5. A Focus on Literacy

(8) Teacher – Centered Methods of Instruction

A. Direct Instruction

B. Flipped Classrooms

C. Kinesthetic Learning

D. Differentiated Instruction

E. Inquiry- Based Learning

F. Expeditionary Learning

G. Personalized Learning

H. Game- Based Learning

5 Common Teaching Styles

 Authority / Lecture Style
 Demonstrator/ Coach Style
 Facilitator/ Activity Style
 Delegator/ Group Style
 Hybrid/ Blended Style