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Topic:- Approaches for Teaching
bookkeeping and Accountancy
Seven approaches for teaching book keeping and accountancy.
Contents
• Introduction
• Journal approach
• Ledger approach
• Balance sheet approaches
• The spiral development approach
• The complete cycle approach
• The single entry approach
• Conclusion
• Reference
Approach for teaching book keeping and accountancy
Introduction
Accountancy is meant for systematically recording business
transaction. A commerce student should be familiarized with the
accounting discipline. Certain approaches that could be followed in
teaching of accountancy are given below.
• Journal approach
• Ledger approach
• Balance sheet approach
• Equation approach
• Spiral development approach
• Complete cycle approach
• Single entry approach
Seven main approaches of teaching book keeping and accountancy
Some of the important approaches for teaching bookkeeping and
accountancy are:-
• Journal Approach
• Ledger Approach
• Balance sheet Approach
• Equation Approach
• The spiral development approach
• The complete cycle approach, and
• The single entry approach
It is always advisable to introduce only one approach at a time
1. The Journal Approach
It is actually an order of presentation of the transactions after
teaching the principles of double entry system. In this approach the
steps in a book-keeping cycle are taught in the order they are used in
different offices. After giving to students the preliminary knowledge
of making journal entries and recording of the business transactions in
a bode of original entry, three golden rules of journalizing and making
entries into journal book, the ledger or the account is introduced. In
this way he learns how to post from Journal to Ledger.
Some arguments are forwarded against this approach. These are:
(i) Pupil has to labour hard for weeks together in learning how to
journalize and how to post into the ledger.
(ii) He does not know or see where he is going to.
(iii) He does not know how these daily duties are related to each
other, to total book-keeping picture.
(iv) Student has to rely on teacher's words.
Various steps in Journal Approach
Following are the important steps in this approach:
(i) Defining debit and credit.
(ii) Analysis to transactions in terms of debit and credit.
(iii) Writing of debits and credits in journal.
(iv) Posting.
(v) Balancing of Ledger Accounts.
(vi) Trial Balance-Arithmetical accuracy.
(vii) Profit and Loss account.
(viii) Balance-sheet, and
(ix) Closing Entries.
This approach begins with the Book of original entries.
2. The Ledger Approach
In this approach the basic and fundamental concepts of
bookkeeping are stated. The central idea behind the account is to
prove the equality of debits and credits. To test it the trial balances are
taken. The final accounts follow the journalising and posting
This approach also suffers from certain defects. Some of these are:
(i) From the third cycle (i.e. preparation of final accounts) the students
have to go back to the second and the first cycle.
(ii) It does not present the subject matter in a systematic manner, and
(iii) It puts confusion by going back to journal and again to
preliminary knowledge.
Steps in Ledge Approach
Important steps in ledger Approach are as follows:
(i) Defining debit and credit.
(ii) Analysis of transactions in terms of debits and credits.
(iii) Writing of debits and credits in ledger accounts.
(iv) Balancing ledger Account.
(v) Trial Balance.
(vi) Journal writing of debits and credits.
(vii) Posting
(viii) Final Accounts and Balance-sheet.
(ix) Closing entries.
In this approach the students has to start from the middle of book-
keeping cycle so it does not seem to be a sound approach.
3. The Balance-Sheet Approach
In this approach the students are shown the end product of
Book-keeping process. It places emphasis on the need of records and
how they are used In this approach we start with Balance-Sheet and
then learn Profit and Loss statement. It violates but is based on the
maxim of 'from simple to complex' but is based on the maxim
'Proceeding from whole to part'. First of all one has a look at the
complete Book-keeping cycle and then parts are taken up. This
approach provides a logical and sequential development of ideas,
concepts and principles. The teacher takes up the complete cycle for
about ten minutes, and then goes to common experiences of students.
Then he takes up some Book-keeping terms.
This approach is generally used for the following purposes:
(i) For a introducing Book-keeping on the first day.
(ii) As a prelude to introduction of Equation Approach.
(iii) As a review for uniting the parts learnt by the students. Following
procedure should be followed in this approach:
(i) On the first day complete Book-keeping cycle be introduced.
(ii) Following day a summary account of closing the income and
expense account be presented.
(iii) Next day it should be repeated. Some adjustment of inventory
account should be added.
(iv) Next day liabilities accounts should be introduced after the
review of previous work.
(v) Next day the teacher should take up Assets Accounts but only
after the review of previous work.
(vi) Next day after review of previous work the inclusion of some
more adjustment work may be undertaken.
(vii) Now more formal statements about accounts be introduced
(viii) Finally the scrutiny of accounts and then Journalizing be
introduced.
At the end a practice set that contains all the forms of Journals;
Ledgers, Work-sheets and statements be taken up. Students will then
be asked to complete the entire cycle by actually working on it.
4. The Equation Approach
In this approach the following three concepts are introduced to the
students:
(i) Assets,
(ii) Liability,
(iii) Capital.
Asset refers to anything owned by the owner Liability refers to
anything owed or outsider's interest.
Capital refers to owner's interest in business.
Capital includes all temporary accounts i.e. account of all expenses,
losses, incomes and gains etc.
With every business transaction there occurs a change in assets
or liability or capital. An equation is developed on the basis of the
rules of Assets, Liability and Capital. Generally for any increase, a +
sign is used and for any decrease a-sign is used. The following
concept is developed.
(i) Developing the concept of the Journals.
(ii) Developing the concept of subsidiary books.
(iii) Developing the concept of Ledgers.
(iv) Developing the concept of Trial-balance.
(v) Developing the concept of work-sheet-new adjustments.
(vi) Developing the concept of P&C statement a/c and Balance- sheet.
(vii) Developing the concept of closing Entries.
Though Educationists differ on whether to introduce or not to
introduce these concepts from the first day of Book-keeping yet it
would be wise to present the picture of the whole first. Whenever a
new concept is introduced its relationship with the 'whole concept'
should be clearly explained.
This approach is quite popular in some western countries and
especially in U.S.A.
6. The Complete Cycle Approach
This approach is a good review device and could be adopted
well in remedial teaching. It requires that entire exercise on complete
cycle be done on one sheet of paper on one side. It be repeated for
many days on different exercises. If this approach is adopted it gives a
thorough knowledge, of accounting procedures, to the students.
Following suggestion be given due consideration while teaching by
this approach:
Students make Journal entries without giving explanation for debits
and credits.
Posting references are omitted and simple check marks are used.
Students make use of cyclostyled forms.
Account headings of assets, liability and capital are supplied to
students on which they work upon.
Books are allowed on the first day.
Transaction with simple figures and round numbers are used.
Discussion on 'why' aspects are kept in abeyance.
A new concept is introduced only after the basic cycle is mastered.
To start with, instead of mentioning debit and credit, it is better to
mention left side and right side.
Advantages of complete cycle approach
Some of the advantages of this approach are:
(i) The students gets a glimpse of the complete cycle on a single look.
(ii) All entries are done on a single sheet. Nothing is kept blank.
(iii) Use of Journal and Ledger accounts gives students a realistic
picture.
(iv) Under this approach the concept of 'whole' is easily developed.
7. Single entry approach
In this approach records of Assets, Liabilities and Capital are
maintained but no account of the sources of P&L a/c is maintained. In
this approach an incoming asset is debited and outgoing asset is
credited. An entry is made either for credit or for debit. A cash
payment for purchases or expenses is always credited to cash only.
The Journal on this approach does not make any distinction between
debit and credit. This approach provides data and every thing is
entered in a single book
This is seldom used in popular business housed but is still in use in
small shops etc. This system does not depict the picture of financial
position of the business, as and when the business man wants to
know. It provides only the position of debtor's and creditor's.
CONCLUSION
Journal approach, ledger approach, balance sheet approach,
equation approach, the spiral development approach, the complete
cycle approach and the single entry approach are the seven main
approaches for teaching book keeping and accountancy.
CO-OPERATIVE LEARNING AND COLLABORATIVE
LEARNING
INTRODUCTION
Complexity of the business world warrants imparting a wide
variety of learning experience to the students, the traditional
approaches of instruction for commerce education are inadequate for
providing the learner centred and appropriate learning experience. In
this situation the innovative modern approaches of instructional
strategies play a prominent role in providing effective learning
experience to the learners regarding, commerce, trade and industry.
Innovative approaches are followed mainly for the transaction of the
curricular material in a controlled learning environment. The
innovative approaches have the ability to apply the principle of
activity centeredness of learner orientation, linkage, effectiveness etc.
in their implementation stage. This will help the learners to take his
maximum effort in learning process. Through that, the learners is
responsible for exploring new knowledge and constructing it.
A commerce teacher can adopt the innovative approaches and
strategies foe effectively transacting the curriculum at higher
secondary level. Problem based learning, meaningful verbal learning,
collaborative and co - operative learning, experimental learning etc.
are the major types of innovative approaches and strategies. All these
approaches are motivating the learner to learn and teacher can acts as
a guide to promote reflective learning. Reflective learning will not
only help in through understanding but also will help students to keep
on learning at one’s own pace. It will foster creativity and also result
in metacognition. Thus, the innovative approaches are essential for
transacting a learner centred curriculum.
INNOVATIVE STRATEGIES
Learning should take place through the interaction between the
active learning environment and the learner. The innovative strategies
are the most powerful tools to ensure effective learning. These
activities consider the learners capabilities and creativity, which is
why learning takes place in an effective way.
The most powerful strategies are:-
• Collaborative learning
• Co – operative learning
• Experimental learning
• COLLABORATIVE LEARNING
Collaboration is a philosophy of interaction where individuals
are responsible for their action, including learning and respect
the abilities and contribution of their peers. Collaborative
learning is an educational approach to teaching and learning that
it involves groups students working together to solve a problem,
complete a task, or create a product.
According to the Gerlach “collaborative learning is based
on the idea that naturally social act in which the participants talk
among themselves. It is through the talk that learning occurs.”
Collaborative learning is a method of teaching and
learning in which student team together to explore a significant
question or create a meaningful project. A group of students
discussing a lecture or students from different schools working
together over the interaction a shared assignment are the
example of collaborative learning.
There are many approaches to collaborative learning. A set
of assumptions about the learning process under lies them all:
• Learning is an active process whereby students assimilate the
information and relate this new knowledge to a framework of
prior knowledge.
• Learning requires a challenge that opens the door for the
learner to actively engage his/her peers, and to process and
synthesize information rather than simply memorize and
regurgitate it.
• Learners benefit when exposed to diverse viewpoints from
people with varied backgrounds.
• Learning flourishes in a social environment.
In collaborative classroom, the lecturing/listening/note
taking process may not disappear entirely, but it lives along
sider other process that are based on student discussion and
active work with course material. That is the aim of
collaborative learning is the shift of learning from a teacher
centred to the student centred.
• Benefits of collaborative learning
• Develops higher level thinking
• Increases students retention
• Promote students faculty interaction and
familiarity
• Build self-esteem in students
• Develops oral communication skills
• Develop social interaction skills
• Promote positive race relations
• Encourage diversity understandings
• Enhance self-management skills
• Encourage alternate student assessment techniques
• CO – OPERATIVE LEARNING
Co – operative learning is a learning strategy in which the pupils
are structured into groups of peers who work together towards a
common goal. It is an educational approach aims to organise
classroom activities into academic and social learning
experience.
It is defined as “Teaching method where students of mixed
levels of ability are arranged into groups are rewarded according
to the group’s success, rather than the success of the individual
member. Co – operative learning structures have been in and out
of favour in American education since the early 1990s, when
they were introduces by the American education reformer John
Dewey. Co-operative learning is sometimes thought of simply
as group work, but groups of students working together might
not be working collaboratively. ”
Elements of Co – Operative Learning
Cooperative learning researchers David and Roger Johnson
have identified five elements that define cooperative learning:
• Face to Face learning
• Positive Interdependence
• Individual Accountability
• Group processing
• Collaborative Skills
Cooperative Learning Method
Before collaborative groups are formed, it’s important to each
skills of collaboration. During the lessons, a teacher should
circulate around the classroom to make sure all students
participating in their individual groups. Shy and introverted
students might not find the cooperative process helpful and
should not be forced to be in the group. Some techniques for
cooperative learning are as follows
• Reciprocal learning: This method is used after a teacher has
presented a lecture or lesson, in a students work in groups of
two or three, where they ask and responsible for and what the
group is responsible for.
• Group Processing: Students are given a means for analysing
their groups for how well the group has learned, and whether
or not collaborative skills are being used.
• Collaborative skills: Students learn not only the subject
matter, but interpersonal and how to work in teams. Students
are taught skills of communication, leadership and conflict
management during the early stages of cooperative learning
sessions
Advantages of cooperative learning
• Students develop higher proficiency in critical reasoning
strategies and abilities.
• Students experience higher levels of intrinsic motivation to
learn.
• Facilitate behaviour based on stronger group interaction
• Students internalise many of the positive attitudes necessary
for working effectively with others.
• Develops positive towards attitude towards teachers,
principals and other school personnel as well as towards
peers.
Disadvantages of cooperative learning
• If cooperative learning is not properly planned and designed.
It can allow for “free rider” effect, in which some group’s
members do all or most of the works while others go along
for ride.
• Possibility of diffusion of responsibility.
Teacher’s role in cooperative learning
Teacher has prominent role in co-operative learning. These
include:-
• Specifying the objectives for learning task.
• Assigning adequate learning activities to the students.
• Observing, analysing and giving proper directions to the
students.
• Clarifying the doubts raised by the students
• Evaluating student’s performance
Distinction between Collaborative And Cooperative
Learning
Collaborative Learning Cooperative Learning
• Collaborative learning
reflects the philosophy
of working together with
less or no control of a
supervisor or teacher.
• Collaboration refers to
• Cooperative learning is
the technique or strategy
with a well - structured
form for the purpose of
a particular objective.
• Cooperation is a
the whole process of
learning where students
teach each other,
students teach the
teacher by asking doubts
and the teacher teaches
the students too.
• In collaborative learning
more responsibility is
shared among the
learners and the teacher
has only less control
over the learning if the
students.
• Collaborative learning
has a wider scope
compared to cooperative
learning.
• In collaborative
learning, time allowed to
complete the work is
decided by the learners
themselves.
• Here the learner have the
freedom to decide the
details of evaluation
programme.
technique helpful to
finish a certain product
oriented task by working
together in a faster and
more effective way.
• In cooperative learning,
teacher maintains the
control of the group or
class even though the
students will be working
together to accomplish a
goal.
• Cooperative learning has
only a narrow scope
related to a specific task.
• A fixed time schedule is
given by the teacher.
• Details of the evaluation
programme are decided
by the teacher.
• EXPERIENTIAL LEARNING
Experiential learning is the process of learning through
experience and is more specifically defined as “learning
through reflection of doing”. Experiential learning is distinct
from rote or didactic learning, in which the learner plays a
comparatively passive role.
It is defined as a method of educating through first –
handed experience. Skills, knowledge, and experience are
acquired outside of the traditional academic classroom
setting, and may include internships, studies abroad, field
trips, filed research, and service – learning projects.
The concept of experimental learning was explored by
John Dewey and Jean Piaget, among others. It was made
popular by education theorist David A Kolb, who, along with
John Fry, developed the experiential learning theory, which is
based on the idea that learning is a process whereby
knowledge is created through the transformation of
experience. It is based on four main elements which operates
in a continuous cycle during the learning experience:
• Concrete experience
• Reflective experience
• Abstract experience
• Active experience
Experimental learning cycle
Kolb’s experimental learning cycle
Characteristics of experimental learning
• Learning is a continuous process grounded process in
experiences
• Learning involves transaction between the person and the
environment
• Learning is a process of creative knowledge
• Learning is a process involves creative knowledge
• Experiential learning focus on-
• How one thinks about the world
• How one acts in the world
Advantages of Experiential Learning
• Practical field experience is more productive than any amount of
reading or classroom sessions
• Learning by doing is the core essence of experiential learning
and this makes learning more meaningful and purposive.
• Develop self confidence
• Results in the development of competence, capability and in
capacity building.
• Teacher can ensure the active participation of the students.
Teacher’s role in experiential learning
• Setting a positive climate of learning.
• Clarifying the purpose of the learner
• Organising and making available resources of the learner(s).
• Balancing intellectual and emotional components of learning.
• Sharing feelings and thoughts with learner but not dominating.
Experiential learning can be effectively used on commerce
education at higher secondary level. It will provide a wide variety
of learning experience to the learner. In higher secondary classes,
the teacher can use experiential learning to supplement the regular
classroom feeding.
CONCLUSION
“The biggest enemy of teaching is the talking teacher”. Because
learning became fruitful only when it provide an opportunity to
think creatively. Innovative strategies provide such an
opportunities and make learning as a meaningful one.
The true strength in our classroom lies on the collaboration of
learners, not the knowledge of one expert. Here arise the
significance of innovative strategies. This strategies stimulates the
creative thinking and develops a wide range of thinking strategies
and perceptual skills which are not called forth by books or lecture.
It eliminates the gap between where the learner is now and where
he wants to be in regard to a particular set of competencies. And
also motivating the learner for attaining the peaks of learning. Thus
it is clear that, the innovative strategies are the powerful tool that
determine the quality and effectiveness of learning.
PROBLEM BASED LEARNING (PBL)
Problem Based Learning is an innovative learning strategy, by
which the learning materials are presented through problematic
solutions and the learns are motivated and helped to solve these and
thus acquire and internalise related knowledge. The PBL encourage
dealing with meaningful promote curiosity and the spirit of inquiry
among learners. While thinking from the point of view of the
teacher.PBL can be achieved by adopting the technique of Problem
Based Instruction (PBI).The PBL or PBI can also be referred by other
names such as Project Based Teaching (PBT).
• Characteristic of Problem Based Learning
• They assist in the development of the skills themselves.
• It Help to gain additional information through problem
solving.
• The students are responsible to solve the problem and the
teacher acts as the facilitator, motivator and guide.
• The teacher may present different approached to solve the
problem being investigated.
• Authentic and performance based assessment at the end of
instruction is compulsory PBL.
• Stages of Problem Based Learning
There are three distinct phases in a PBL
Stage 1: Encountering and defining the problem:
As far as a commerce student is concerned
confronting problems of various natures is very
significant. In order to train inquiry resulting in problem
solving, the teacher should encourage each students to
define and explore the problem by way of references,
expert opinion, discussions, searching on the internet, etc.
Stage2. Accessing, evaluating and utilising information:
After defining the problem exactly, and
exploring the conditions and reasons leading to the
problem, they tart hypothesising solutions. But this might
require vast data more than those already available.
Stages3. Synthesis and performance
In the stage, students construct a solution to the
problem. The analysis of various aspects related to the data
will help them to arrive at solution to the problem, This
can be precisely stated by synthesising all the finding that
emerged from the exploration using the available data as
well as the data gathered.
CONTRACT LEARNING
a. Meaning
Webster(1991) defines contract as, “an agreement between
one or more parties for the doing or not doing of
something specified”. Webster(1991) also defines learning
as., “ knowledge acquired by systematic study in any field
of scholarly application”. By combining these two
definitions we can define contract learning as an
agreement between a student and an educational institution
or a faculty member to fruitfully associate in a process
leading to acquisition of knowledge. This should involve
systematic instruction either in the classroom or
independently. A learning contract specifies what i to be
learned, how it is to be learned and how learning will be
evaluated.
b. Principles of contract learning
1.The leaner has choice in selecting alternatives for
meeting learning objectives.
2.Personal involvement in learning is stressed through
individualised and independent learning activities.
3. Different learning style of students are considered in
providing alternative to learning materials and learning
styles.
4.Competition with one’s own self is stressed more than
competition with other.
5. The leaner feels a sense of freedom from the threat of
failure.
6.The learning task falls within the learner’s range of
potential.
7.There are opportunities for novel and stimulating
learning experience.
c. Advantages
1.It promotes more ego- involvement on the part of the
leaner in the learning process; it “turns them on’ to
learning.
2. it helps them to make use of a much wider variety of
resources for learning
3.It sharpens learners skills of self directed learning.
4 It increases the accountability of the programme
5.It provides a more functional way of structuring learning
6.It replaces the conventional teacher-imposed discipline
with self discipline
7.It provides a way for the learner to obtain continuous
feedback of their progress.
d. limitations
1.In certain situation where the content is totally new to
learns.
2.Learning contract can also cause problems for instructors
who have a more ”authoritarian” personality a well as for
those learners who would like to be continuously guided
by an expert.
3. Learning contracts appear to work best in agencies or
institutions that support the idea of increasing learner’s
competence for self- directed learning
GRAPHIC ORGANIZERS
Graphic Organizers guide learners thinking as they fill in and
build upon a visual map or diagram. Graphic Organizers are some of
the most effective visual leaving strategies for students and are
applied across the curriculum to enhance learning and understanding
of subject matter content. In a variety of formats dependent upon the
task, graphic organizers facilitate students’ learning by helping them
to identify areas of focus within a broad topic, such as a novel or
article. Because they help the leaner make connections and structure
thinking, students often turn to graphic organizers for writing projects.
In addition to helping students organize their thinking and
writing process, graphic organizers can act as instructional tools.
Teachers can use Graphic Organizers to illustrate a student’s
knowledge about a topic or section of text showing areas for
improvement.
Definition of a Graphic Organizer
A Graphic Organizer is a visual display that demonstrates
relationships between facts, concepts or ideas. A Graphic Organizer
guides the learner’s thinking as they fill in a build upon a visual map
or diagram. They are also informally used as a term to describe all
visual learning strategies such as concept mapping, webbing, mind
mapping and more.
Types of Graphic Organizers
Webs, concept maps, mind maps and plot such as stack plots
and Venn diagrams are some of the types of Graphic Organizers used
in Visual Learning to enhance thinking skills and improve academic
performance on written papers, tests and homework assignments.
• Concept Maps
Concept maps graphically illustrate relationships between two
or more concepts and are linked by words that describe their
relationship.
• Webs
Brainstorming webs show how different categories of
information relate to one another.
• Mind Maps
Mind Maps are visual representation of hierarchical information
that include a central idea or image surrounded by connected
branches associated topics ort ideas.
Benefits of Graphic Organizer to Students
• Helping students structure writing project.
• Encouraging students to make decisions.
• Making it easy for students to classify idea.
• Allowing students to examine relationship.
• Guiding students in demonstrating their thinking process.
• Helping students increase reading comprehension.
• Making it easy to brainstorm.
• Encouraging students to organize essential concepts and ideas.
TOPIC: STRATEGIES TO DEAL WITH DIFFERENTLY ABLE,
SLOW LEARNERS, GIFTED STUDENTS IN HETROGENEOUS
CLASS ROOM .
SRTATEGIES TO DEAL WITH DIFFERENTLY ABLED
STUDENTS
Learning –disabled children are those children who have
difficulties in learning new information or skill
They exhibit exceptionally inferior qualities and capacities
in terms learning and understanding in comparison to the normal
children of their grade or class. Such individuals experience extreme
difficulty in the performance of specific mental skill, such as reading
or arithmetic which is inconsistent with the person’s over intelligence;
EDUCATIONAL PROVISION FOR THE DIFFERENTLY ABLED
CHILDREN
The important educational provisions that are available for the
differently abled children are the following:
• Provision for special schools or classes:
This is based on the presumption that the differently
bled children cannot be taught along with normal children as
they suffer from severe learning deficits
• Provision for special remedial educational programmes :
There medial educational programmes is made
available to differently able children by utilizing the exiting
educational setup .The resources’ and service extended by
government agencies like NCERT ,SCERT,DIET,Teacher
education centre’s university’s and non government organizations
are utilized to provided assistance to differently able children.
• Structuring and improving the existing environmental setup:
Where learning disability is a contribution of
the negative factors present in the physical social cultural and
educational environmental of the individual, steps should be
taken to structure and improve the existing environmental setup.
STRATEGIES TO DEAL WITH SLOW LEANERS
According to Burt “a slow learner is a child who is unable
to cope with the work normally expected of his age group.”
The IQ of slow learners usually ranges from70 to 90.These children
are unable to deal successfully with abstract materials; their reasoning
ability is inferior to that of the normal children and their span of
attention is relatively shorter.
EDUCATION OF SLOW LEANERS
The following are some of the possible steps for the solution of the
problem of backwardness:
• Regular medical checkup and necessary treatment:
Where backwardness is a contribution of
physical defects and ill-health, school authorities with the co-
operation of parents and government should take treatment of such
children.
• Readjustment in the home and school:
Social agencies and government should come
forward to remove the miserable handicaps caused to the children due
to poverty and other social maladies.
• Provision of special schools or special classes:
Backward children are segregated from other
children and kept in small groups either in special classes or in special
schools.
• Provision of special curriculum, methods of teaching and special
teachers:
The curriculum for backward children should
cover far less ground than the curriculum meant for the normal
children.
• Special coaching and proper individual attention:
It can be given in terms of more practice, drill,
repetition, review, explanation etc:
• Provision for co-curricular activities, rich experiences and
diversified courses:
When backwardness is due to the lack of
interest in school subjects, they should be motivated by providing rich
experiences in the form of various co-curricular activities.
STRATEGIES TO DEAL WITH GIFTED STUDENTS
According to Witty, the term gifted or talented
stands for those whose performance is consistently remarkable in
some potentially valuable activity.
A person who shows outstanding performance in other
spheres of activity regardless of his average IQ or scholastic
achievement may also be termed as gifted. Those who show promise
in creative writing, dramatic, mechanical skill, music graphic art and
social leadership are also included under gifted children.
EDUCATION OF GIFTED CHILDREN
The following are the different administrative
provisions for the education of gifted children.
• Separate schools:
Separate schools with adequate facilities should be
provided for the gifted children in developing their specific
abilities and potentialities. Service of specially trained and
qualified teachers should also be made available for their guidance.
• Ability grouping:
It refers to the segregation of the children in to
different near- homogeneous groups according to their ability.
Students with more or less similar background are grouped together in
the same section.
• Enrichment programmes:
The inclusion of learning experiences at a more
advanced level of curricular content to the gifted children
according to their abilities. This advancement of standard may
be in the academic content to be learnt or in the form of
comparatively more participation in the co-curricular activities.
• Double promotion:
The aim of this promotion is to place the gifted
student in a setting more appropriate for his level of
achievement. Those who get early promotion in the advanced
grade usually do not make themselves adjusted with the children
who are senior to them in age.
Unit iv innovative_strategies[1]

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Unit iv innovative_strategies[1]

  • 1. Topic:- Approaches for Teaching bookkeeping and Accountancy Seven approaches for teaching book keeping and accountancy. Contents • Introduction • Journal approach • Ledger approach • Balance sheet approaches • The spiral development approach • The complete cycle approach • The single entry approach • Conclusion • Reference Approach for teaching book keeping and accountancy Introduction
  • 2. Accountancy is meant for systematically recording business transaction. A commerce student should be familiarized with the accounting discipline. Certain approaches that could be followed in teaching of accountancy are given below. • Journal approach • Ledger approach • Balance sheet approach • Equation approach • Spiral development approach • Complete cycle approach • Single entry approach Seven main approaches of teaching book keeping and accountancy Some of the important approaches for teaching bookkeeping and accountancy are:- • Journal Approach • Ledger Approach • Balance sheet Approach • Equation Approach • The spiral development approach
  • 3. • The complete cycle approach, and • The single entry approach It is always advisable to introduce only one approach at a time 1. The Journal Approach It is actually an order of presentation of the transactions after teaching the principles of double entry system. In this approach the steps in a book-keeping cycle are taught in the order they are used in different offices. After giving to students the preliminary knowledge of making journal entries and recording of the business transactions in a bode of original entry, three golden rules of journalizing and making entries into journal book, the ledger or the account is introduced. In this way he learns how to post from Journal to Ledger. Some arguments are forwarded against this approach. These are: (i) Pupil has to labour hard for weeks together in learning how to journalize and how to post into the ledger. (ii) He does not know or see where he is going to. (iii) He does not know how these daily duties are related to each other, to total book-keeping picture. (iv) Student has to rely on teacher's words. Various steps in Journal Approach Following are the important steps in this approach: (i) Defining debit and credit.
  • 4. (ii) Analysis to transactions in terms of debit and credit. (iii) Writing of debits and credits in journal. (iv) Posting. (v) Balancing of Ledger Accounts. (vi) Trial Balance-Arithmetical accuracy. (vii) Profit and Loss account. (viii) Balance-sheet, and (ix) Closing Entries. This approach begins with the Book of original entries. 2. The Ledger Approach In this approach the basic and fundamental concepts of bookkeeping are stated. The central idea behind the account is to prove the equality of debits and credits. To test it the trial balances are taken. The final accounts follow the journalising and posting This approach also suffers from certain defects. Some of these are: (i) From the third cycle (i.e. preparation of final accounts) the students have to go back to the second and the first cycle. (ii) It does not present the subject matter in a systematic manner, and (iii) It puts confusion by going back to journal and again to preliminary knowledge. Steps in Ledge Approach Important steps in ledger Approach are as follows:
  • 5. (i) Defining debit and credit. (ii) Analysis of transactions in terms of debits and credits. (iii) Writing of debits and credits in ledger accounts. (iv) Balancing ledger Account. (v) Trial Balance. (vi) Journal writing of debits and credits. (vii) Posting (viii) Final Accounts and Balance-sheet. (ix) Closing entries. In this approach the students has to start from the middle of book- keeping cycle so it does not seem to be a sound approach. 3. The Balance-Sheet Approach In this approach the students are shown the end product of Book-keeping process. It places emphasis on the need of records and how they are used In this approach we start with Balance-Sheet and then learn Profit and Loss statement. It violates but is based on the maxim of 'from simple to complex' but is based on the maxim 'Proceeding from whole to part'. First of all one has a look at the complete Book-keeping cycle and then parts are taken up. This approach provides a logical and sequential development of ideas, concepts and principles. The teacher takes up the complete cycle for about ten minutes, and then goes to common experiences of students. Then he takes up some Book-keeping terms.
  • 6. This approach is generally used for the following purposes: (i) For a introducing Book-keeping on the first day. (ii) As a prelude to introduction of Equation Approach. (iii) As a review for uniting the parts learnt by the students. Following procedure should be followed in this approach: (i) On the first day complete Book-keeping cycle be introduced. (ii) Following day a summary account of closing the income and expense account be presented. (iii) Next day it should be repeated. Some adjustment of inventory account should be added. (iv) Next day liabilities accounts should be introduced after the review of previous work. (v) Next day the teacher should take up Assets Accounts but only after the review of previous work. (vi) Next day after review of previous work the inclusion of some more adjustment work may be undertaken. (vii) Now more formal statements about accounts be introduced (viii) Finally the scrutiny of accounts and then Journalizing be introduced. At the end a practice set that contains all the forms of Journals; Ledgers, Work-sheets and statements be taken up. Students will then be asked to complete the entire cycle by actually working on it. 4. The Equation Approach
  • 7. In this approach the following three concepts are introduced to the students: (i) Assets, (ii) Liability, (iii) Capital. Asset refers to anything owned by the owner Liability refers to anything owed or outsider's interest. Capital refers to owner's interest in business. Capital includes all temporary accounts i.e. account of all expenses, losses, incomes and gains etc. With every business transaction there occurs a change in assets or liability or capital. An equation is developed on the basis of the rules of Assets, Liability and Capital. Generally for any increase, a + sign is used and for any decrease a-sign is used. The following concept is developed. (i) Developing the concept of the Journals. (ii) Developing the concept of subsidiary books. (iii) Developing the concept of Ledgers. (iv) Developing the concept of Trial-balance. (v) Developing the concept of work-sheet-new adjustments. (vi) Developing the concept of P&C statement a/c and Balance- sheet. (vii) Developing the concept of closing Entries.
  • 8. Though Educationists differ on whether to introduce or not to introduce these concepts from the first day of Book-keeping yet it would be wise to present the picture of the whole first. Whenever a new concept is introduced its relationship with the 'whole concept' should be clearly explained. This approach is quite popular in some western countries and especially in U.S.A. 6. The Complete Cycle Approach This approach is a good review device and could be adopted well in remedial teaching. It requires that entire exercise on complete cycle be done on one sheet of paper on one side. It be repeated for many days on different exercises. If this approach is adopted it gives a thorough knowledge, of accounting procedures, to the students. Following suggestion be given due consideration while teaching by this approach: Students make Journal entries without giving explanation for debits and credits. Posting references are omitted and simple check marks are used. Students make use of cyclostyled forms. Account headings of assets, liability and capital are supplied to students on which they work upon. Books are allowed on the first day. Transaction with simple figures and round numbers are used.
  • 9. Discussion on 'why' aspects are kept in abeyance. A new concept is introduced only after the basic cycle is mastered. To start with, instead of mentioning debit and credit, it is better to mention left side and right side. Advantages of complete cycle approach Some of the advantages of this approach are: (i) The students gets a glimpse of the complete cycle on a single look. (ii) All entries are done on a single sheet. Nothing is kept blank. (iii) Use of Journal and Ledger accounts gives students a realistic picture. (iv) Under this approach the concept of 'whole' is easily developed. 7. Single entry approach In this approach records of Assets, Liabilities and Capital are maintained but no account of the sources of P&L a/c is maintained. In this approach an incoming asset is debited and outgoing asset is credited. An entry is made either for credit or for debit. A cash payment for purchases or expenses is always credited to cash only. The Journal on this approach does not make any distinction between debit and credit. This approach provides data and every thing is entered in a single book This is seldom used in popular business housed but is still in use in small shops etc. This system does not depict the picture of financial
  • 10. position of the business, as and when the business man wants to know. It provides only the position of debtor's and creditor's. CONCLUSION Journal approach, ledger approach, balance sheet approach, equation approach, the spiral development approach, the complete cycle approach and the single entry approach are the seven main approaches for teaching book keeping and accountancy. CO-OPERATIVE LEARNING AND COLLABORATIVE LEARNING INTRODUCTION Complexity of the business world warrants imparting a wide variety of learning experience to the students, the traditional approaches of instruction for commerce education are inadequate for providing the learner centred and appropriate learning experience. In this situation the innovative modern approaches of instructional strategies play a prominent role in providing effective learning experience to the learners regarding, commerce, trade and industry. Innovative approaches are followed mainly for the transaction of the curricular material in a controlled learning environment. The innovative approaches have the ability to apply the principle of activity centeredness of learner orientation, linkage, effectiveness etc. in their implementation stage. This will help the learners to take his
  • 11. maximum effort in learning process. Through that, the learners is responsible for exploring new knowledge and constructing it. A commerce teacher can adopt the innovative approaches and strategies foe effectively transacting the curriculum at higher secondary level. Problem based learning, meaningful verbal learning, collaborative and co - operative learning, experimental learning etc. are the major types of innovative approaches and strategies. All these approaches are motivating the learner to learn and teacher can acts as a guide to promote reflective learning. Reflective learning will not only help in through understanding but also will help students to keep on learning at one’s own pace. It will foster creativity and also result in metacognition. Thus, the innovative approaches are essential for transacting a learner centred curriculum. INNOVATIVE STRATEGIES Learning should take place through the interaction between the active learning environment and the learner. The innovative strategies are the most powerful tools to ensure effective learning. These activities consider the learners capabilities and creativity, which is why learning takes place in an effective way. The most powerful strategies are:-
  • 12. • Collaborative learning • Co – operative learning • Experimental learning • COLLABORATIVE LEARNING Collaboration is a philosophy of interaction where individuals are responsible for their action, including learning and respect the abilities and contribution of their peers. Collaborative learning is an educational approach to teaching and learning that it involves groups students working together to solve a problem, complete a task, or create a product. According to the Gerlach “collaborative learning is based on the idea that naturally social act in which the participants talk among themselves. It is through the talk that learning occurs.” Collaborative learning is a method of teaching and learning in which student team together to explore a significant question or create a meaningful project. A group of students discussing a lecture or students from different schools working together over the interaction a shared assignment are the example of collaborative learning.
  • 13. There are many approaches to collaborative learning. A set of assumptions about the learning process under lies them all: • Learning is an active process whereby students assimilate the information and relate this new knowledge to a framework of prior knowledge. • Learning requires a challenge that opens the door for the learner to actively engage his/her peers, and to process and synthesize information rather than simply memorize and regurgitate it. • Learners benefit when exposed to diverse viewpoints from people with varied backgrounds. • Learning flourishes in a social environment. In collaborative classroom, the lecturing/listening/note taking process may not disappear entirely, but it lives along sider other process that are based on student discussion and active work with course material. That is the aim of
  • 14. collaborative learning is the shift of learning from a teacher centred to the student centred. • Benefits of collaborative learning • Develops higher level thinking • Increases students retention • Promote students faculty interaction and familiarity • Build self-esteem in students • Develops oral communication skills • Develop social interaction skills • Promote positive race relations • Encourage diversity understandings • Enhance self-management skills • Encourage alternate student assessment techniques • CO – OPERATIVE LEARNING
  • 15. Co – operative learning is a learning strategy in which the pupils are structured into groups of peers who work together towards a common goal. It is an educational approach aims to organise classroom activities into academic and social learning experience. It is defined as “Teaching method where students of mixed levels of ability are arranged into groups are rewarded according to the group’s success, rather than the success of the individual member. Co – operative learning structures have been in and out of favour in American education since the early 1990s, when they were introduces by the American education reformer John Dewey. Co-operative learning is sometimes thought of simply as group work, but groups of students working together might not be working collaboratively. ”
  • 16. Elements of Co – Operative Learning Cooperative learning researchers David and Roger Johnson have identified five elements that define cooperative learning: • Face to Face learning • Positive Interdependence • Individual Accountability • Group processing • Collaborative Skills Cooperative Learning Method Before collaborative groups are formed, it’s important to each skills of collaboration. During the lessons, a teacher should circulate around the classroom to make sure all students participating in their individual groups. Shy and introverted students might not find the cooperative process helpful and should not be forced to be in the group. Some techniques for cooperative learning are as follows • Reciprocal learning: This method is used after a teacher has presented a lecture or lesson, in a students work in groups of two or three, where they ask and responsible for and what the group is responsible for.
  • 17. • Group Processing: Students are given a means for analysing their groups for how well the group has learned, and whether or not collaborative skills are being used. • Collaborative skills: Students learn not only the subject matter, but interpersonal and how to work in teams. Students are taught skills of communication, leadership and conflict management during the early stages of cooperative learning sessions Advantages of cooperative learning • Students develop higher proficiency in critical reasoning strategies and abilities. • Students experience higher levels of intrinsic motivation to learn. • Facilitate behaviour based on stronger group interaction • Students internalise many of the positive attitudes necessary for working effectively with others. • Develops positive towards attitude towards teachers, principals and other school personnel as well as towards peers. Disadvantages of cooperative learning
  • 18. • If cooperative learning is not properly planned and designed. It can allow for “free rider” effect, in which some group’s members do all or most of the works while others go along for ride. • Possibility of diffusion of responsibility. Teacher’s role in cooperative learning Teacher has prominent role in co-operative learning. These include:- • Specifying the objectives for learning task. • Assigning adequate learning activities to the students. • Observing, analysing and giving proper directions to the students. • Clarifying the doubts raised by the students • Evaluating student’s performance Distinction between Collaborative And Cooperative Learning Collaborative Learning Cooperative Learning • Collaborative learning reflects the philosophy of working together with less or no control of a supervisor or teacher. • Collaboration refers to • Cooperative learning is the technique or strategy with a well - structured form for the purpose of a particular objective. • Cooperation is a
  • 19. the whole process of learning where students teach each other, students teach the teacher by asking doubts and the teacher teaches the students too. • In collaborative learning more responsibility is shared among the learners and the teacher has only less control over the learning if the students. • Collaborative learning has a wider scope compared to cooperative learning. • In collaborative learning, time allowed to complete the work is decided by the learners themselves. • Here the learner have the freedom to decide the details of evaluation programme. technique helpful to finish a certain product oriented task by working together in a faster and more effective way. • In cooperative learning, teacher maintains the control of the group or class even though the students will be working together to accomplish a goal. • Cooperative learning has only a narrow scope related to a specific task. • A fixed time schedule is given by the teacher. • Details of the evaluation programme are decided by the teacher. • EXPERIENTIAL LEARNING
  • 20. Experiential learning is the process of learning through experience and is more specifically defined as “learning through reflection of doing”. Experiential learning is distinct from rote or didactic learning, in which the learner plays a comparatively passive role. It is defined as a method of educating through first – handed experience. Skills, knowledge, and experience are acquired outside of the traditional academic classroom setting, and may include internships, studies abroad, field trips, filed research, and service – learning projects. The concept of experimental learning was explored by John Dewey and Jean Piaget, among others. It was made popular by education theorist David A Kolb, who, along with John Fry, developed the experiential learning theory, which is based on the idea that learning is a process whereby knowledge is created through the transformation of experience. It is based on four main elements which operates in a continuous cycle during the learning experience: • Concrete experience • Reflective experience • Abstract experience • Active experience
  • 21. Experimental learning cycle Kolb’s experimental learning cycle Characteristics of experimental learning • Learning is a continuous process grounded process in experiences • Learning involves transaction between the person and the environment • Learning is a process of creative knowledge • Learning is a process involves creative knowledge • Experiential learning focus on- • How one thinks about the world • How one acts in the world Advantages of Experiential Learning
  • 22. • Practical field experience is more productive than any amount of reading or classroom sessions • Learning by doing is the core essence of experiential learning and this makes learning more meaningful and purposive. • Develop self confidence • Results in the development of competence, capability and in capacity building. • Teacher can ensure the active participation of the students. Teacher’s role in experiential learning • Setting a positive climate of learning. • Clarifying the purpose of the learner • Organising and making available resources of the learner(s). • Balancing intellectual and emotional components of learning. • Sharing feelings and thoughts with learner but not dominating. Experiential learning can be effectively used on commerce education at higher secondary level. It will provide a wide variety of learning experience to the learner. In higher secondary classes, the teacher can use experiential learning to supplement the regular classroom feeding. CONCLUSION
  • 23. “The biggest enemy of teaching is the talking teacher”. Because learning became fruitful only when it provide an opportunity to think creatively. Innovative strategies provide such an opportunities and make learning as a meaningful one. The true strength in our classroom lies on the collaboration of learners, not the knowledge of one expert. Here arise the significance of innovative strategies. This strategies stimulates the creative thinking and develops a wide range of thinking strategies and perceptual skills which are not called forth by books or lecture. It eliminates the gap between where the learner is now and where he wants to be in regard to a particular set of competencies. And also motivating the learner for attaining the peaks of learning. Thus it is clear that, the innovative strategies are the powerful tool that determine the quality and effectiveness of learning. PROBLEM BASED LEARNING (PBL) Problem Based Learning is an innovative learning strategy, by which the learning materials are presented through problematic solutions and the learns are motivated and helped to solve these and thus acquire and internalise related knowledge. The PBL encourage dealing with meaningful promote curiosity and the spirit of inquiry among learners. While thinking from the point of view of the teacher.PBL can be achieved by adopting the technique of Problem Based Instruction (PBI).The PBL or PBI can also be referred by other names such as Project Based Teaching (PBT). • Characteristic of Problem Based Learning • They assist in the development of the skills themselves.
  • 24. • It Help to gain additional information through problem solving. • The students are responsible to solve the problem and the teacher acts as the facilitator, motivator and guide. • The teacher may present different approached to solve the problem being investigated. • Authentic and performance based assessment at the end of instruction is compulsory PBL. • Stages of Problem Based Learning There are three distinct phases in a PBL Stage 1: Encountering and defining the problem: As far as a commerce student is concerned confronting problems of various natures is very significant. In order to train inquiry resulting in problem solving, the teacher should encourage each students to define and explore the problem by way of references, expert opinion, discussions, searching on the internet, etc. Stage2. Accessing, evaluating and utilising information: After defining the problem exactly, and exploring the conditions and reasons leading to the problem, they tart hypothesising solutions. But this might require vast data more than those already available. Stages3. Synthesis and performance
  • 25. In the stage, students construct a solution to the problem. The analysis of various aspects related to the data will help them to arrive at solution to the problem, This can be precisely stated by synthesising all the finding that emerged from the exploration using the available data as well as the data gathered. CONTRACT LEARNING a. Meaning Webster(1991) defines contract as, “an agreement between one or more parties for the doing or not doing of something specified”. Webster(1991) also defines learning as., “ knowledge acquired by systematic study in any field of scholarly application”. By combining these two definitions we can define contract learning as an agreement between a student and an educational institution or a faculty member to fruitfully associate in a process leading to acquisition of knowledge. This should involve systematic instruction either in the classroom or independently. A learning contract specifies what i to be learned, how it is to be learned and how learning will be evaluated. b. Principles of contract learning 1.The leaner has choice in selecting alternatives for meeting learning objectives. 2.Personal involvement in learning is stressed through individualised and independent learning activities.
  • 26. 3. Different learning style of students are considered in providing alternative to learning materials and learning styles. 4.Competition with one’s own self is stressed more than competition with other. 5. The leaner feels a sense of freedom from the threat of failure. 6.The learning task falls within the learner’s range of potential. 7.There are opportunities for novel and stimulating learning experience. c. Advantages 1.It promotes more ego- involvement on the part of the leaner in the learning process; it “turns them on’ to learning. 2. it helps them to make use of a much wider variety of resources for learning 3.It sharpens learners skills of self directed learning. 4 It increases the accountability of the programme 5.It provides a more functional way of structuring learning 6.It replaces the conventional teacher-imposed discipline with self discipline 7.It provides a way for the learner to obtain continuous feedback of their progress. d. limitations
  • 27. 1.In certain situation where the content is totally new to learns. 2.Learning contract can also cause problems for instructors who have a more ”authoritarian” personality a well as for those learners who would like to be continuously guided by an expert. 3. Learning contracts appear to work best in agencies or institutions that support the idea of increasing learner’s competence for self- directed learning GRAPHIC ORGANIZERS Graphic Organizers guide learners thinking as they fill in and build upon a visual map or diagram. Graphic Organizers are some of the most effective visual leaving strategies for students and are applied across the curriculum to enhance learning and understanding of subject matter content. In a variety of formats dependent upon the task, graphic organizers facilitate students’ learning by helping them to identify areas of focus within a broad topic, such as a novel or article. Because they help the leaner make connections and structure thinking, students often turn to graphic organizers for writing projects. In addition to helping students organize their thinking and writing process, graphic organizers can act as instructional tools.
  • 28. Teachers can use Graphic Organizers to illustrate a student’s knowledge about a topic or section of text showing areas for improvement. Definition of a Graphic Organizer A Graphic Organizer is a visual display that demonstrates relationships between facts, concepts or ideas. A Graphic Organizer guides the learner’s thinking as they fill in a build upon a visual map or diagram. They are also informally used as a term to describe all visual learning strategies such as concept mapping, webbing, mind mapping and more. Types of Graphic Organizers Webs, concept maps, mind maps and plot such as stack plots and Venn diagrams are some of the types of Graphic Organizers used in Visual Learning to enhance thinking skills and improve academic performance on written papers, tests and homework assignments. • Concept Maps
  • 29. Concept maps graphically illustrate relationships between two or more concepts and are linked by words that describe their relationship. • Webs Brainstorming webs show how different categories of information relate to one another. • Mind Maps Mind Maps are visual representation of hierarchical information that include a central idea or image surrounded by connected branches associated topics ort ideas. Benefits of Graphic Organizer to Students • Helping students structure writing project. • Encouraging students to make decisions. • Making it easy for students to classify idea. • Allowing students to examine relationship. • Guiding students in demonstrating their thinking process.
  • 30. • Helping students increase reading comprehension. • Making it easy to brainstorm. • Encouraging students to organize essential concepts and ideas. TOPIC: STRATEGIES TO DEAL WITH DIFFERENTLY ABLE, SLOW LEARNERS, GIFTED STUDENTS IN HETROGENEOUS CLASS ROOM . SRTATEGIES TO DEAL WITH DIFFERENTLY ABLED STUDENTS Learning –disabled children are those children who have difficulties in learning new information or skill They exhibit exceptionally inferior qualities and capacities in terms learning and understanding in comparison to the normal children of their grade or class. Such individuals experience extreme difficulty in the performance of specific mental skill, such as reading or arithmetic which is inconsistent with the person’s over intelligence; EDUCATIONAL PROVISION FOR THE DIFFERENTLY ABLED CHILDREN The important educational provisions that are available for the differently abled children are the following: • Provision for special schools or classes: This is based on the presumption that the differently bled children cannot be taught along with normal children as they suffer from severe learning deficits • Provision for special remedial educational programmes :
  • 31. There medial educational programmes is made available to differently able children by utilizing the exiting educational setup .The resources’ and service extended by government agencies like NCERT ,SCERT,DIET,Teacher education centre’s university’s and non government organizations are utilized to provided assistance to differently able children. • Structuring and improving the existing environmental setup: Where learning disability is a contribution of the negative factors present in the physical social cultural and educational environmental of the individual, steps should be taken to structure and improve the existing environmental setup. STRATEGIES TO DEAL WITH SLOW LEANERS According to Burt “a slow learner is a child who is unable to cope with the work normally expected of his age group.” The IQ of slow learners usually ranges from70 to 90.These children are unable to deal successfully with abstract materials; their reasoning ability is inferior to that of the normal children and their span of attention is relatively shorter. EDUCATION OF SLOW LEANERS The following are some of the possible steps for the solution of the problem of backwardness: • Regular medical checkup and necessary treatment: Where backwardness is a contribution of physical defects and ill-health, school authorities with the co- operation of parents and government should take treatment of such children. • Readjustment in the home and school:
  • 32. Social agencies and government should come forward to remove the miserable handicaps caused to the children due to poverty and other social maladies. • Provision of special schools or special classes: Backward children are segregated from other children and kept in small groups either in special classes or in special schools. • Provision of special curriculum, methods of teaching and special teachers: The curriculum for backward children should cover far less ground than the curriculum meant for the normal children. • Special coaching and proper individual attention: It can be given in terms of more practice, drill, repetition, review, explanation etc: • Provision for co-curricular activities, rich experiences and diversified courses: When backwardness is due to the lack of interest in school subjects, they should be motivated by providing rich experiences in the form of various co-curricular activities. STRATEGIES TO DEAL WITH GIFTED STUDENTS According to Witty, the term gifted or talented stands for those whose performance is consistently remarkable in some potentially valuable activity. A person who shows outstanding performance in other spheres of activity regardless of his average IQ or scholastic achievement may also be termed as gifted. Those who show promise
  • 33. in creative writing, dramatic, mechanical skill, music graphic art and social leadership are also included under gifted children. EDUCATION OF GIFTED CHILDREN The following are the different administrative provisions for the education of gifted children. • Separate schools: Separate schools with adequate facilities should be provided for the gifted children in developing their specific abilities and potentialities. Service of specially trained and qualified teachers should also be made available for their guidance. • Ability grouping: It refers to the segregation of the children in to different near- homogeneous groups according to their ability. Students with more or less similar background are grouped together in the same section. • Enrichment programmes: The inclusion of learning experiences at a more advanced level of curricular content to the gifted children according to their abilities. This advancement of standard may be in the academic content to be learnt or in the form of comparatively more participation in the co-curricular activities. • Double promotion: The aim of this promotion is to place the gifted student in a setting more appropriate for his level of achievement. Those who get early promotion in the advanced grade usually do not make themselves adjusted with the children who are senior to them in age.