The aims of all accounting courses are to provide students with opportunities to:
develop an understanding of those accounting terms, principles, and procedures that are encountered in personal and business financial affairs;
develop an understanding of modern accounting sys¬ tems and their application to business and personal financial recordkeeping;
complete accounting applications using computer technology;
develop an understanding of the uses and significance of accounting information and reports;
investigate careers and possibilities for further study in an accounting or a related field;
develop effective business language and communica¬ tion skills in an accounting environment;
develop the ability to think critically and apply prob¬ lem-solving models;
develop business work habits and attitudes;
develop a positive sense of self-worth and a respect for others;
identify and discuss values issues and values conflicts in business decision-making processes.
- In addition to the general teaching strategies included in the business studies policy document, Policy for Pro¬ gram Planning and Delivery, teaching strategies are included in this section and in the descriptions of the specific accounting courses that follow. Students who come into an accounting program have a wide range of achievements, abilities, aptitudes, learning styles, and special needs.
Accounting teachers must be careful to select appropriate learning strategies and must be flexible in adapting their teaching methods to suit the backgrounds and abilities of the students involved. Accounting is learned in a spiralling fashion: once the basic accounting cycle is completed, all further learning is simply an expansion of this cycle. It is important that teachers present accounting concepts so that students can visualize the entire process and recognize it as a unified and purposeful whole. This “whole” approach is the link between mechanical learning and real understanding.