51599589: SDACTOM 01: UNIQUE NO.

573859

TABLE OF CONTENT

Topic

Page

Educator skills

Ledger approach concept

Importance of ledger approach

Advantages and Disadvantages of Ledger approach

Conclusion

51599589: SDACTOM 01: UNIQUE NO. 573859

1.

Teaching is a practical. Name and discuss the skills that educators should
consciously develop to enhance their classroom practice as mentioned in the study
guide.
1.1

Viewing themes through the learners eyes.

This skill entails the teachers to be able to regard learners according to their
levels of understanding. The skills of learners are developed gradually and
they tend to understand concepts chronologically. Therefore the educator
must know that his or her insight as the educator differs with those of the
learners. Learners must not be expected to show skills earlier than natural.
The teacher should expect learners to show what they are supposed to have
acquired within the expected timeframe. For example, a learner cannot be
expected to show the skills in maybe first term whereas he or she will only
have acquired the same skill in the third term.

1.2

Capturing and holding learners interest

The above mentioned skill refers to the ability of the teacher to ensure that
he or she has learners under his control in the classroom. The educator must
be able to capture learners interest. This can be done by varying the
activities as well as involving learners in teaching and learning. One must
train the learners to unpack the books without wasting time. The way this can
be done is for the educator to thoroughly prepare the lesson, showing
enough confidence as well as motivating learners.

1.3

Asking questions
Classroom environment conducive for teaching and learning must allow for
dialogue between the teacher and learners. This can be done through
effective question and answer method. The question technique must be that
which leads to questions that are posed logically and not haphazardly. The
questions must be in accordance with learners levels and must ensure the
lesson unfolds progressively. The question must unlock learners cognitive
levels. The proper formulation of questions is essential part of preparing
lesson and educators must not take chances.

1.4

Apply reinforcement
Teachers should develop the habit of listening attentively to learners. avoid
intercepting a learner until the learner drives his or her point home. When a
learner performs, give credit and avoid humiliating those give wrong
answers. Instead the educator must develop the spirit of encouraging
learners to answer questions and never reject a leaner. Avoid showing
favouritism and sexism as this creates tension amongst learners.

51599589: SDACTOM 01: UNIQUE NO. 573859

1.5

Evaluation
This involves the ability to identify teaching strategies that are effective and
applicable to the type and level of understanding of learners one has at his
or her disposal. Evaluation reveals both qualitative and quantitative1
elements. The teachers decisions and judgements may impact positively or
negatively on the future of the learner. The educator must be able to cultivate
this skill in order to positively influence learners present and future lives.

2.

Discuss with an applicable example of the ledger approach in the teaching of

Accounting under following headings:
2.1

The concept Ledger approach in teaching of Accounting

The term ledger refers to the system in accounting where all accounting
transactions are recorded and kept a special book, each on a special page.
These ledger accounts simply refer to a record reflecting all transactions
relating to a particular item. The ledger may be shown in the form of a T- 2
account and, or a three column format with a running balance. It is also
known as the double entry system because for each and every debit or credit
entry, there must be a corresponding credit or debit entry. This approach can
be taught at early stages of accounting and is easy to understand. Because
of the concept double entry, ledgers are tested by comparing both debit and
credit entries. These are also used to draw up the trial balance to check for
correctness, after which the financial statements are prepared.

2.2

Importance of the Ledger approach

2.3

The periodic balancing of the ledger account gives a clear net position
of that particular person, item, income or expenditure because
transactions relating to one person or item are grouped together.
It is the store house for all the information that is needed to prepare
the financial statements. It will only require transferring
3 required figure
as most of calculations shall have been done. For instance all
transactions for the sales for the month shall have been entered
therein.
It is the destination of all entries that are entered in the journals.
Since the entries recorded in the journal are referenced into ledger the
possibility of errors are reduced to the minimum.
It is facilitates the preparation of the Trial Balance which is important
to check for accuracy.

Advantages and Disadvantages of the Ledger approach

Advantages

51599589: SDACTOM 01: UNIQUE NO. 573859

According to Eksteen ([as]):26), the Ledger approach has the following

advantages:

Learning content is presented logically in small amount, one new

concept at a time, until the entire basic framework of the accounting
system is revealed. This means that learners are taught one aspect at
a time. This makes it easy for learners to grasp more than they would
if more concepts were to be presented at the same time. The posting
to debtors ledger may be presented separately from debtors journal
after which Creditors ledger will be done separately from debtors
ledger. This idea will help learners remember the difference between
credit sales and credit purchases.
The approach emphasises insight rather than routine work. Because
different concepts are presented in chunks, the learning becomes
interesting as the learners will be eager to learn new concepts. This
approach creates enthusiasm.
Learners are systematically exposed to the basic framework of the
accounting system.
The functions of the subsidiary journals and processes are placed in
the right perspective.

Disadvantages

It is hard to understand for the learners. One would need to know the
effect of a transaction on a particular account for example, why is it
expenses and all assets increase on the debit side of the particular
account while all income and liabilities increase on the credit side of
the particular ledger account.
It is more time consuming, as each transaction affects two accounts.
For example when you pay rent, you need to enter the amount in the
expense account as well as recording the same amount on the asset
account (bank) which represent the payment.
If one does not know ledger accounts, things can get worse 4in trying
to correct errors using journal. For instance one enters the amount
twice in the same account. One would require the accounting
knowledge on how to reverse the error.

Conclusion
The various skills that the writer discussed above are essential in teaching
accounting. Accounting teachers must make sure they are fully equipped. It
is also important that the accounting teachers are well acquainted with the
importance of the ledger approach and know the advantages and
disadvantages thereof.

RESULTS
Question 1 = 10
Question 2.1 = 2
Question 2.2 = 5
Question 2.3 = 6
-----------------------------Total = 23 / 30 (77%)

COMMENTS
1 You have named and discussed all the skills that the educator should develop, to enhance classroom
practice. (277-279)
You only discussed part of the concept.
You only discussed part of the essences.

2
3
4 You have discussed the advantages and disadvantages of the ledger approach in the teaching of
Accounting (102).