MODULE 3
APPROACHES
METHODS AND TECHNIQUES OF TEACHING COMMERCE
3.1 maxims
_Maxim means a statement giving general
truth or rule of conduct
_Teaching is nothing but a simple statement
_Act
as a guiding principle to the teacher
_Instructions
becomes effective
_Maxims
have not been wholly invested by any one educationalist
_It
is the byproduct of the innumerable educational studies conducted for years
_Active
involvement and participation of the learner in the teaching learning process
_Develop
interest among the children and motivate them to learn
_Learning
easy, effective and meaningful.
Principles
of teaching
a) Proceed from known
to unknown
- New knowledge to be imparted should be
linked with the experience already gained by the pupils
-Learning
become easy and meaningful
-Assimilation
of new ideas can be made possible by this correlation.
b) Proceed from simple
to complex
-Subject
matter should be divided into different aspects
-All
these aspects should be arranged according to the difficulty value of the
content
-Recollect
the spiral approach
-Simple
idea should be given in the beginning and they should be followed by the complex
ones
-Simple
from the point of view of the learner and not the teacher
c) Proceed from actual
to representative
-Real,
actual and natural objects appeal more to children than the representative
objects.
d) Proceed from
particular to general
-Drawing
generalization
-Particular
examples should be given at first, and then the pupils should be enabled to
arrived at some generalizations by closely observing these particular cases
-Familiarity
with the concrete, particular instances will make the generalization meaningful
e) Proceed from
empirical to rational
-Empirical
knowledge is based on the knowledge gained through observation and direct
experience
-Rational
knowledge is based on the logical analysis of the experience
principles of teaching
1) Principle of
activity
-Children’s
are active
-Learning
effective and meaningful
-Motivate
the learners and makes them active participants in the learning process
2) Principle of
motivation –motivate all children to learn
-Motivation
arouses the interest of children
-Pupils
are willing to concentrate and work
3) Principle of self
education
-Learn
by his own efforts
-Teacher
must refine the imagination of the students and motivate them to indulge in
self activities
4) Principle of
individual difference
-No
two children are alike
-Teaching
should cater to the individual difference of the children
5) Principle of goal
setting
-Goal
must be set before each child according to the standard expected of him
-Very
clear, definite and suited to the level of learners
-Children
should be aware of these goals
6) Principle of
simulation
-Giving
right kind of stimuli
-Create
motivation; arouse interest and promote action on the part of the learners
7) Principle of effect
-A
response is strengthened if it is followed by pleasure and weakened if followed
by displeasure
-Effective
learning can be achieved only by making it a pleasurable experience
8) Principle of training
of séances
-Senses
are the gateways to knowledge
-Proper
sensory experiences will lead to strong and correct perception
-Teacher
should train the senses and also provide as many sensory experiences as
possible
9) Principles of group
dynamics
-Change
in the behavior of the member of the group
-Create
a suitable climate for the effective functioning of group spirit in the
classroom
10) Principle of
creativity
-Every
student possesses some elements of creativity-providing opportunities that
warrant divergent thinking and encouraging pupils to come forward with novel suggestions
11) Principle of
linkage with life
-Teaching
can never be performed in a vacuum
-Should
be correlated to the life of the individual as well as that in the society
12) Principle of
remedial teaching
-All
students cannot learn with the same speed and accomplishment
-Should
be diagnosed then and there and remedial instruction should be provided
13) Principle of
creating conducive environment
-The
teacher should create a proper physical, psychological as well as a social
environment
14) Principle of
planning
-Planning
determines the quality or success of any task
-Teacher
should plan properly before the delivery of the lesson
15) Principle of
flexibility
-Teacher
should readily change his strategies of teaching
-Change
in the teaching –learning environment. The social context, nature of the
learning material and potential of the learners
3.2 Approaches of
Teaching Commerce
3.2.1 Learner centered approach
- Learners is given prominence
-effective
teaching and learning
-Should
concentrate on the needs and abilities of learners
-Learning
is most meaningful
-Actively
engaged in creating, understanding, and structuring knowledge
-Higher
motivation to learning
-Learners
who are allowed to explore, experiment, and discover on their own
Characteristics of learner centered
education
-
The learner comes to the focus of the
education process
-
The subject , the curriculum , the
teacher and the method become subsidiary things
-
The learners learn in an atmosphere of
freedom and fearlessness with dignity and due responsibility in accordance with
his needs ,interest, ability and aptitude
-
It involves the principles of love and
free discipline
-
The developmental level of learners , in
term of their needs ,interest, abilities competencies and aptitudes are taken
into consideration while providing learning experience
-
Learning environment which is to be
shared environment and they learn through observation , sharing of experience ,
imitation ,task oriented action as well as reflection
3.2.2
Competency based approach (module 4 … (4.6))
3.2.3
Multimedia approach
- Use of several media – audio visual and
audio –visual
- The learning
experience provided through such media are mediated experience
-Various media would
make certain types of learning task easier
-Use of single medium
cannot fulfill the requirements of developmental education various media have
to be used in combination
-It also called media
mix or the multimedia approach
3.3.
Approaches of teaching accountancy
1)
The balance sheet approach
2)
The equation approach
3)
The spiral development approaches
1)
The
balance sheet approach
-
This approach is based on the maxim
whole to parts
-
Initially the students are given a
general idea regarding the complete accounting cycle and then detailed study
starts with the balance sheet
-
This approach is criticized because it
violated the maxim simple to complex by reversing the order
Steps;
a) To start with, the complete accounting cycle is
introduced
b) Then, a summary
account of closing the income and expense account is presented
c) Next, it is repeated,
some adjustment of inventory account also is added
d) Then, liabilities
account is introduced after the review of previous work
e) Next, the teacher
takes up assets accounts but only after review of previous work
f) Then after review of
previous work, some more adjustment work is added
g) Now more formal
statements about accounts be maintained
h) Finally the scrutiny of accounts
and then journalizing be introduced
2) The equation
approach
-Accounting
equation is a statement of equality between the debits and credits
-The
assets of a business are always equal to the sum of the liabilities and the
capital
Accounting equations
Assets=liabilities+
capital
Liabilities=assets-capital
Capital=assets-liabilities
Important steps
a)
Introducing accounting equations
b)
Introducing the concept of increase in assets, liabilities, capital revenues,
and expenses with the help of a sample balance sheet
c)
Introducing the rules of debit and credit
|
Nature
of account
|
Debit
|
credit
|
|
assets
|
Increase
|
Decrease
|
|
Liabilities
|
Decrease
|
Increase
|
|
Owners equity
|
Decrease
|
Increase
|
|
Revenue
|
Decrease
|
Increase
|
|
Expenses
|
Increase
|
Decrease
|
Transactions
may be divided into five categories
·
Transaction related to assets
·
Transaction related to liabilities.
·
Transaction related to owners equity.
·
Transaction related to revenue
·
Transaction related to expenses
d)
Introducing the concept ‘double entry system ‘
e)
Preparing journal
f)
Preparing ledger account
g)
Preparing trial balance
h)
Preparing trading, profit and loss account
I)
preparing balance sheet
3) The spiral
development approach
-
In this approach the complete cycle is enveloped by adding some additional
knowledge while repeating each step;
a)
Introducing the Concept Transaction
B)
Transactions+ Debit and Credit
C)
Transactions + Debit and Credit +Journals
D)
Transactions + Debit and Credit +Journals+ Journalizing
E)
Transactions + Debit and Credit +Journals+ Journalizing+ Ledger Account
F)
Transactions + Debit and Credit +Journals+ Journalizing+ Ledger Account
+Posting
G)
Transactions + Debit and Credit +Journals+ Journalizing+ Ledger Account
+Posting+ Balancing
H)
Transactions + Debit and Credit +Journals+ Journalizing+ Ledger Account
+Posting+ Balancing+ Trial Balance
I)
Transactions + Debit And Credit +Journals+ Journalizing+ Ledger Account
+Posting+ Balancing+ Trial Balance +Trial Balance
J)
Transactions + Debit And Credit +Journals+ Journalizing+ Ledger Account
+Posting+ Balancing+ Trial Balance+ Trial Balance+ Trading, Profit And Loss
Account
K)
Transactions + Debit And Credit +Journals+ Journalizing+ Ledger Account
+Posting+ Balancing+ Trial Balance + Trial Balance + Trading ,Profit And Loss
Account + Balance Sheets
3.4
method of teaching commerce
-The
method of teaching refers to the regular ways or orderly procedure employed by
the teacher in guiding the pupils in order to accomplish the pre determined
objectives of learning.
Factors which determine
the selection of a teaching method
a) The objectives of instruction
-The
objectives of instruction envisaged for a particular learning situation should
form the basis for selecting the teaching method for that situation.
-Each
type of development warrants appropriate strategies for it’s realization
b) The nature of the child
-Modern
educational practice, the child should be the centre of all educational
programs and activities
-The
method of teaching adopted must provide experiences appropriate to the ability,
interest and needs of pupils, as well as the specific developmental stage to
which they belong
c) The nature of the subject matter
-The
lesson must be well considered in selecting the method of teaching
d) The environment of the class
–room
should also be taken into consideration while selecting a method of teaching.
e) Expertise of the teacher
-Mastery
of the psychological principles of learning, method and techniques of teaching
are fundamental to effective teaching and learning
-The
method to be used must be well known to the teacher
-He
must have a clear understanding of the principles and techniques involved in
the method
3.5
MAJOR METHODS IN TEACHING OF COMMERCE
3.5.1) LECTURE METHOD
-The oldest teaching method
-It
is based on the philosophy of idealism
-A
teacher centered teaching method-all lectures are not effective and interesting
and a number of drawbacks have been pointed out by educators
-help
to reduce financial commitment of an institution.
Psychological principles leading to
effective lecturing
i.
The delivering of lecture should be in
an active mode
ii.
A lecturer should think from point of
view the students. It should not be a mere exposition of his subject mastery
iii.
The lecturer should present the subject
matter in a systematic way.
iv.
The lecturer should use the language
which is easily understandable to each student.
v.
The lecturer should sustain interest and
attention by posing challenging situation and by interesting the lecture with
mediators like interesting examples, anecdotes. Etc…
How to prepare and deliver more
effective lectures
I.
Don’t
be so rigid with the plan of the talk
II.
It is probably better to outline the
lecturer notes than to write everything to be exposed in full
III.
Distribute among the audience
appropriate reading materials prior to the presentation
IV.
A good beginning is an important for an
effective lecturer. A lecturer must capture the learners attention
V.
As already indicated intersperse the
exposition with catching mediators
VI.
The appropriate use of humor is a
wonderful means of stimulating attention and imagination.
Tips
for delivering a good lecture
I.
Set a learning climate.
II.
Limit the quantum of information according
to the time allotted
III.
Use conversational rather than pedantic,
authoritative tone
IV.
Speaking should be clear, loud enough
and maintain appropriate pace.
V.
Look at the learner ,while lecturing
VI.
Ensure gestures and other body movements
,but don’t overdo it
VII.
Compliment the lecture with other
instructional method
Advantages of the lecture method
I.
It is easy for the teacher to prepare
and execute
II.
Large number of students can be handled
at the same time
III.
The teacher can express his ideas very
effect6ively by his tone , gestures and facial expression
IV.
It provides better opportunity for
clarification of important things
V.
It can be organized in accordance with
the principles of educational psychology
VI.
This method is more helpful in
introducing a new topic
VII.
Lecture method develops in the learners
habits of close attention
VIII.
It provides opportunities of correlating
events and subjects
Disadvantages of the lecture method
I.
Lengthy lecture can easily to boredom
II.
It does not encourage pupil activity
unless the lecture is extremely competent
III.
The students are generally passive
recipients
IV.
The average students may not be able to
fix up his attention to a lecture for a long duration
V.
In this method more content may be covered
by a teacher ,but less learning may take place
VI.
A lecture may become monotonous to the
pupils after a while
VII.
There is no way to know the reaction of
the pupils. Because in most cases there is no interaction between the teacher
and pupils.
3.5.2 Group discussion
Meaning
- A
group discussion means an exchange of ideas accompanied by active learning,
with all the members of the group participants in it
-a
group consists of the leader, group and topic
-the
leader of the group is responsible for directing the discussion
Definition
“The co-operative deliberation of problems
by persons thinking and conversing together in face to face co-acting in group
under the direction of the leader”
_mc
Burney
Objectives of group
discussion
a) To stimulate reflective thinking
b)
To enrich previous knowledge
c)
To encourage creative expression
d)
To develop desirable social attitude by participating in groups
e)
To practice the technique of co-operative thinking
f)
To develop the habit of group work
Principles of group
discussion
a)
Every group discussion should have some purpose
b)
The topic should be related to the common needs and interest of the
participants
c)
Students should have sufficient background information and knowledge about the
discussion topic
d)
Individual members should be assigned with adequate responsibilities
e)
The group leader should take initiative to report the progress of the
discussion to the out side world
f)
A fixed time schedule should be drawn up for the discussion
g)
The teacher should ensure active participation of the members
Suggestions’ to make
group a discussion effective
a)
Attract the discussion on time
b)
Try to make the group feel at ease
c)
State the general purpose of the discussion well in advance
d)
Word the topic clearly but concisely
e)
Explain the discussion procedure and define its limits
f)
Encourage participation by all members
g)
Control the over talkative members
h)
Don’t allow one or two members to monopolies’
i)
Deal tactfully with irrelevant points presented
j)
Avoid personal arguments
k)
Keep the discussion moving
l)
Ensure that discussion is relevant to the topic
m)
Summaries occasionally
n)
Use audio-visual aids wherever it is needed
Types of group
discussion
1) Spontaneous discussion
-
Student question about current events related to the topic under study
-
The method helps the students to gain updated information as well as to analyses
and relate facts to real life situation
-The
knowledge of facts leads to the development of understanding
-Increase
the level of learning of the students
2) Planned discussion
-The
activities are planned in advance
-
The teacher’s role is to encourage the students to participate actively in the
discussion
-Teacher
should also help the students in drawing conclusion
Advantages
of group discussion method
1)
It develops group feeling and social participation
2)
It develops self confidence and séance of responsibility among the individuals
3)
It enable the learner to analyses the subject matter thoroughly
4)
It helps to develop communication skill among students
5)
The teacher can observe and collect information regarding the behavior of the
students
Disadvantages of group
discussion methods
1)
It is time consuming
2)
Lack of preparation among the students may make the discussion pointless
3)
It is not applicable at lower level classes
3.5.3 Debate
-
Two or more student’s contradictory opinions on a particular problem present
arguments
-They
are also given an opportunity to debate the opposite side
-Debate
has a moderator
-In
order to get significant result the teacher should work both with the debaters
and the class
Elements of debate
1)
Topic
2)
Opposing Group
3)
Favoring Group
4)
Moderator
3.5.4 Project method
-
This method is the direct outcome of John Dewey’s Pragmatic Philosophy
-The
curriculum is translated into activities to be performed by the learners in a
natural setting
-true
knowledge is acquired not merely by reading books nor by attending lecture but by
purposive and during by the learners themselves for the purpose of handling
problematic life situation
-learning
by doing, learning by living, problem orientation and working in natural
settings are the four cardinal principles of this method
Definition
“A
whole hearted, purposeful activity proceeding in a social environment “Dr.
kilpatric
Principles of the
project method
1) Purpose
- The project should be purposeful
-It
should be useful and practicable to the daily life of the pupil
-
Aims for each project and the students should have a clear idea of what they
are to do and for what purpose
2) Activity
-The
natural tendency of young boys and girls to engage in activity
-
The teacher allow them to think and plan independently, to exercise their judgment
and to work out the project to the best of their ability
3) Utility
-
The project should be useful
-Activities
undertaken must be completed and the knowledge gained there from must lead to
further acquisition of knowledge
4) Freedom
-There
should be full freedom of the students to work on their own accord
-project
should grow out of students own purpose and need
5) Economical
-
The project be economical
-
It should be achieved without any waste of time or money or effort
6) Challenging
-
The project should be challenging and oriented to problem solving
-
Students would prefer to do task which required reasonable amount of efforts
7) Feasibility
-The
project should be feasible
-Giving
final approval to the project, this factors also should considered
Steps involved in a project
1) Providing a situation
-
A suitable situation where the students find some scope for carrying out a
useful activity
-
The teacher should always be on the lookout for curricular or co-curricular
situation that would provide ‘problematic act’ t6hat could be carried to
completion in a natural setting
2) Choosing and purposive
-
The teacher should guide the student’s in such a way that they are in a
position to choose a good project by themselves
-
The aim of the project methods is to develop the ability to9 think, make proper
choice, fix up feasible goals or purpose, plan and execute a project, etc…
among the students
-
The teacher is only a guide
3) Planning
-
The success of the project depends upon good planning g
-
Planning should be done by the students themselves under the guidance of the
teacher
4)
Executing the project
-
The teacher helps the students in dividing the project selected by them into
its major components and to distribute these among the participants according
to the plan
-The
most time consuming one in the project
-
A serious of activities has to be undertaken by the students
-Teacher
should ensure that the work is distributed among the students according to
their abilities and interest
5) Evaluation the project
-
The should be monitored and guided by taking feedback and ensuring that
progress is made in the desired direction leading to the ultimate goal
-The
students must review their work and try to see what mistakes they have committed
in planning or in charring out there project
-This
stage a sort of self criticisms is done by the students which are a very
valuable form of training
-The
teacher’s role at this stage of the project is to provide students with
necessary slandered of evaluation and to guide them evaluate in the light of
these standard
6) Recording
-students
are encouraged to maintain a complete record of all activities connected with
the project which is known as project report
Role of the teacher in the project
method
-
He should provide occasions for shy
pupil to come forward
-
He should learn with the students and
should not clam to know everything
-
A democratic atmosphere in the class
-
He should be alert all the time
-
Thorough knowledge of the abilities of
individual students
-
He should have initiative ,tact and zeal
for learning and should be well experienced
-
He is neither a dictator nor a commander
,but a friend ,guide and working partner
Types of project
-
The
producer type ;
The emphasis is laid down on the
actual constriction of material ,object or article
The
consumer type
The main object is to obtain either
direct or vicarious experience
The problem type
Solve a
problem involving the intellectual processes
The drill type
Objective to
attain mastery of a skill
Merits of project method
-
It is original
-
Independence to the [pupils
-
It has practical value
-
No place for the application of rote
memory
-
Willing to do manual work
-
Creating democratic outlook
-
Being able to work in a realistic and
natural setting
-
It provide a good relief to the backward
children
Demerit of the project method
-it
is too expensive
-
It is impractical in certain respects
-No time for practice
- Wastage of time
-it is very difficult
to complete the prescribed curriculum through projects
-it is very difficult
to select projects of social values
-difficult to evaluate
the achievements of pupils
-lack of efficient
teachers
-there can be no mastery
of the subject of study
-it upsets the routine work of the
school
3.5.5Problem solving
method
A person uses his ability to analyses
a problem confronted in order to arrive at a solution .
Definition
“Problem
solving is a planned attack on difficulty for finding out satisfactory solution
“
-M.N.sing
&S.B maheshwary
Characteristics of a good problem
in a learning situation
-Clear
& definite
-
Challenging, interesting & curiosity
-Suitable
to age, need, mental and physical capability of pupils
-Related
to the actual life
-Understandable
to the learners who face it
-Thought
provoking
-Correlated
to the existing knowledge of the learners
-Worthwhile
and practical value
-workable
with the resources available
-feasible
within the time available
Teacher role in problem solving
-Giving
Proper Guidance
-Optimum
Help to Each Student
-Supply
Only Adequate Information Regarding the Problem
-Keep
Rapport with Students
-Maintain
Spirit Of discovery among students
Steps in problem solving method
1)
Sensing the problem
-
A problem arising out of situation
-
The teacher create a challenging
situation in which the students feel the presence of the problem and need for
solving it
2) Interpreting, defining and
delimiting the problem
-
The problem is raised the teacher help
the pupil to interpret and identify the exact problem involved through
heuristic questions
-
3)
suggesting hypothesis
-
Regarding feasible procedure leading to
the solution
-
4)
collecting the relevant data
-
The systematic identification and
collection and collection of the data ,relevant to the problem the problematic
situation is very complex and warrant a large pool of data
-
-The pupil may be asked to read book
from library ,search on internet ,study of charts ,graphs and other reference
material
5) Organizing and evaluation the
data
-The
data collected are then properly organized and evaluated
-
The unnecessary or irrelevant data are avoided
6) Formulating tentative solution
-The
pupil goes on generating hypotheses on feasible solution connected these with
relevant data and makes tentative inferences
7) Arriving at the final solution
-The
tentative solution are pooled together and tested for acceptance or rejection
-
Everyone should be express his views freely
Distinction between project and
problem solving method
|
Project
method
|
Problem
solving method
|
|
1)
physical activity leading to concrete product
2)
less importance to mental activities
3)get
practical experience
4)
not a aim to get solution
|
Physical
activities resulting in a mental product
More
importance to mental process
Less
practical experience
Ultimate
aim get a solution s
|
-
3.5.6
inductive & deductive method
Inductive
-
Thinking moves from particular to
general
-
Give opportunity for active
participation by the students in the process of discovery
Merits
-
The child develop independence ad self
confidence
-
Psychological method
-
Logical method
-
Active participation for students
-
Reduce dependence on memorization and
homework
Limitation
-laborious
and time consuming
-
Not suitable for all topics
-Generalization
is not attempted in inductive thinking
-
Sometime lead the learner to wrong generalization
Deductive method
-General
to particular
-Learner
assumes a rule or generalization and verifies or applies it to interpret
particular situation
|
Deductive method
|
Inductive method
|
|
1) general to
particular
2) method of
verification
3) quick method
4) encourages
dependence on accepted principles
5) readymade
knowledge
6) downward movement
|
Particular to general
Method of discovery
Very slow
Principles are
independently generated
First hand
information
Upward movement
|
3.5.7 Case study
-Case
study will present the student with a complex problematic situation that stand
in the way of smooth functioning of a commercial concern
-Analyses
the case and explore the exact nature of the problem as well as the causes
leading to it
-The
aim is not to find out a solution to the problem, but to train him in the
technique of in depth analysis and decision to be applied in future.
3.6 Techniques of
Teaching Commerce
3.6.1 Review
-
The mental process of going through some material after it’s initial learning
-Review
Is an intelligent re-examination of something learnt with a view to clarify
ideas, re-organize the material and register it appropriately in the cognitive
structure
Suggestions for the success of
review
-Review
is not just a repetition
-New
organization of knowledge already attained
-Assimilation
in order to ensure filling up gap and them to help retention
-Intelligent
exercises or assignment given at the end of each unit or topic may be used for
the purpose of review
-Verification,
checking or gathering of information on the material learnt
3.6.2Role playing
-
Students assume an identity other than
their own and play the role of others with whom the new identity has been
assumed
-
The role play exhibit behavioral pattern
they believe are characteristics of those roles in specific social situations
Types
of role play
Structured role play
-the
situation to be enacted in advance and specific and specifies the goals of the
activity
-proper
planning is required for this
-describes
the role and situation is also presented in advance
Spontaneous role play
-
Midst of a discussion
3.6.3. Brainstorming
-
Brainstorming is basically an activity designed to promote creativity
-Brainstorming
is upon eliciting from the students as many different ideas as possible for
more carefully consideration at a later time
-They
are never rejected during the process of brainstorming however inappropriate or
even irrelevant they might appear to be
-This
technique is very useful for enhancing the contribution and involvement of
students in the teaching learning process
3.6.4 Simulation
-Simulation
in the presenting of a problem or an event presented in artificially created
situation similar to the real ones
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