UNIVERSITY OF SAINT LOUIS

Tuguegarao City

SCHOOL OF ACCOUNTANCY, BUSINESS and HOSPITALITY

Second Semester A.Y. 2023-2024

COURSE LEARNING MODULE

PMTA 1013 – Principles and Methods of Teaching Accounting

Lesson 1: Principles of Teaching

Topic: Principles of Teaching

a. The Teaching Profession: An Overview
b. Principles of Teaching
c. Elements of Teaching and Learning
Learning Outcomes:  Write a fifty-word about their view of teaching profession then sharing in the
class will follow
 Present a diagram showing the relationship of the elements of teaching and
learning

LEARNING CONTENT

The Teaching Profession

 A Noble Profession
- An occupation that claims exclusive technical competence, service ideals and ethics of
professional conduct
- The application of intellectual technique to the ordinary business of life acquired as a result of
specialized training.
- Criteria of professional teacher:
a. Professional academic preparation – graduate of 4-years degree
b. Licensure and commitment to service (Board passer)
c. Public service and altrusm – influence the student to become better person and live more
meaningful life.
d. Legal practice of the profession – teachers are second parents to the children.
e. Adherence to professional ethics –
f. Membership to professional organization

 As a Mission
- A task assigned to you.

 As a Vocation
- A calling to serve

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Characteristics of Highly Effective Teaching and Learning

 Learning Climate
- A safe environment supported by the teacher in which high, clear expectations and positive
relationships are fostered, active learning is promoted.
 Classroom Assessment and Reflection
- The teacher and student collaboratively gather information and reflect on learning through a
systematic process that informs instructions.
 Instructional Rigor and Student Engagement
- Teacher supports and encourages students’ commitment to initiate and complete complex,
inquiry-based learning requiring creative and critical thinking with attention to problem solving.
 Instructional Relevance
- A teacher’s ability to facilitate learning experiences that are meaningful to students and prepare
them for their futures.
 Knowledge of Content
- A teacher’s understanding and application of the current theories, principles, concepts and skills
of a discipline

Laws Governing the Teaching Profession

 BATAS PAMBANSA BLG. 232. - An Act Providing For The Establishment And Maintenance Of
An Integrated System Of Education
 National Competency-based Teacher Standards (NCBTS)
 Code of Ethics for Teachers

The 21st Century Teacher Skills

 Communication Skills
- Learning
- Collaboration
- Interpersonal Skills
- Local, national and global-oriented
- Interactive communication
 Learning and Innovative Skill
- Creativity
- Curiosity
- Critical thinking
 Life and Career Skills
- Flexibility and adaptability
- Leadership and responsibility
- Social and cross-cultural skills
- Initiative and self-direction
- Productivity and accountability
- Ethical, moral and spiritual values
 Information, Media and Technology Skills
- Visual and information literacy
- Media literacy
- Basic, scientific, economic, technological literacies

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 - Multicultural literacy.
QUALITIES OF PROFESSIONAL TEACHER
a. Mastery of subject matter
b. Understanding the learner
c. Understanding the principles and methods of teaching and skill in the use of strategies and
techniques for proper implementation
d. Understanding of other branches or field of knowledge.
e. Understanding and taking pride of teaching as a profession

PRINCIPLES OF TEACHING

1. Teachers' knowledge of the subject matter is essential to the implementation of important teaching
tasks.
- Teachers who know their subject matter thoroughly can be more effective and efficient at
organizing the subject matter, connecting the subject with the students' previous knowledge,
finding useful analogies and examples, presenting current thinking on the subject, and
establishing appropriate emphases.

2. Active involvement of the learner enhances learning

- Learning is an active process which requires that the learner work with and apply new material to
past knowledge and to everyday life. Some of the methods that encourage active learning in the
classroom are: discussion, practice sessions, structured exercises, team projects, and research
projects. In the words of William James: Teaching without an accompanying experience is like
filling a lamp with water. Something has been poured in, but the result is not illuminating.

3. Interaction between teachers and students is the most important factor in student motivation and
involvement
- Interaction between students and faculty, particularly informal interaction, is one of the most
important factors in student motivation for learning. The opportunity to know a few faculties well
often enhances students' intellectual commitment and provides valuable role modeling.

4. Students benefit from taking responsibility for their learning.

- Students are more motivated when they take control of their own learning. This is the belief which
has stimulated active interest in self-directed learning.

5. There are many roads to learning

- Students learn in different ways and vary in their abilities to perform certain tasks. Understanding
that each student has unique strengths and weaknesses related to the ways in which they
approach learning is an important component of effective education. Providing a variety of
learning activities for a class enables individual students to choose the activity which is the most
effective for them at the moment.

6. Expect more and you will achieve more

- If an educator conveys to students that he or she believes in their ability to succeed learning is
enhanced.

7. Learning is enhanced in an atmosphere of cooperation

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 - Learning is enhanced when it is perceived as a collaborative and cooperative effort between
students. The opportunity to share ideas without threat of ridicule and the freedom to respond to
the ideas of others increases complexity of thinking and deepens understanding.

8. Material must be meaningful

- If new material is presented in a pattern or framework that the learner can perceive, it is more
readily learned and retained. New material will be more easily learned if the learner is helped to
see its relationship to what s/he already knows. Material which is seen by the learner as relevant
to his or her own problems and experiences will be more readily learned.

9. Both teaching and learning are enhanced by descriptive feedback

- Without feedback neither learner nor teacher can improve because they will not know what they
need to know or to what extent they are fulfilling their goals. The learners' behavior will more
quickly reach the objectives if they are informed (or given feedback) frequently about the
correctness of their responses. Correct responses should be immediately reinforced to increase
the "permanence" of learning. A positive reinforcer is anything that will increase the probability
that the desired behavior will be repeated. A smile or comment to let the learner know he or she
has successfully completed the task is especially good because awareness of successful
completion is, in itself, the most effective of all reinforces. Feedback about progress is helpful
because learning is facilitated when the learner is aware that he or she is progressing towards the
goals.

10. Critical feedback is only useful if the learner has alternatives to pursue
- There is no use giving teachers or students feedback about their performances unless they can
do something about it, that is, unless they have some alternative course of action or behavior.

11. Time plus energy equals learning

- Lectures or seminars that are canceled will not help the learner. Conversely, teachers who arrive
at their lecture or small group setting a little before the scheduled time and stay around for a few
minutes afterward provide opportunities for valuable interaction between students and teachers.
Office hours also help students to arrange time to talk with teachers. Students must learn how to
organize their time so that they can find time to study. And the curriculum must be organized to
allow students time to study.

12. Experience usually improves teaching

- Experience is associated with increasing teacher effectiveness for some teachers, probably for
those teachers who obtain feedback about their teaching and who are flexible enough to modify
their methods in response to the feedback.

ELEMENTS OF TEACHING AND LEARNING

1. Teacher
a. Professional Attributes
i. Control of the knowledge base of teaching and learning
ii. Repertoire of best teaching practices
iii. Disposition and skills
iv. View of learning to teach as a lifelong process
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other than personal learning use, will be penalized. Please be guided accordingly.
 b. Personal attributes
i. Passion
ii. Humor
iii. Values and attitude
iv. Patience
v. enthusiasm

c. Role of the Teacher

i. Manager – effective management of various activities
ii. Motivator – set the mood of learning
iii. Leader – direct, supervise, regulate and control and support student activities
iv. Model – maintain dignity and self-respect
v. Social catalyst – agent of change

2. Learner
a. Learning Styles
i. Auditory Learners – Hear
ii. Visual learners – See
iii. Kinesthetic Learners – Touch

b. Multiple Intelligences (Theory by Howard Gardner)

i. Verbal, Linguistic – understands and manipulates words and languages
ii. Logical, Mathematical – do things with data
iii. Visual, Spatial – form and manipulate a mental model
iv. Bodily, Kinesthetic – process information through sensations they feel in their bodies
v. Musical – understand, create and interpret musical pitches, timbre, rhythm and tones, and
the capability to compose music
vi. Interpersonal – interpret and respond to moods, emotions, motivations and actions of
others.
vii. Intrapersonal – ability to oneself.
viii. Naturalistic – recognizes and classifies plants, animals and minerals including a mastery
of taxonomies.
ix. Existential – sensitivity to deep questions about human existence.

c. Factors contributing to Individual Differences

i. Ability – capacity to understand and assimilate information for their own use and
application
ii. Aptitude – learners’ innate talent or gift
iii. Interest
iv. Family and Cultural background
v. Attitudes and Values

d. Elements/Stimuli triggering different Learning Style (Dunn and Dunn Model)

i. Environmental – sound, light, temperature, seating design/arrangement
ii. Emotional – motivation, conformity/responsibility, task persistence, structure
iii. Sociological – alone or with peers; an authoritative adult or with a collegial colleague;
learning in a variety of ways or in routine patterns.

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WARNING: No part of this E-module or LMS content can be reproduced or transported or shared to
others without permission from the University of Saint Louis. Unauthorized use of the materials,
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 iv. Physiological – perceptual (auditory, visual, tactile, kinesthetic); time of the day energy
levels; intake (eating or not while studying); mobility (sitting still or moving around)
v. Psychological – hemispheric (impulsive or reflective); global or analytic.

3. Methods – consider individual differences and stimulates thinking

4. Curriculum – promote growth and development of the learners
5. Classroom – offers a wholesome venue for learning
6. Materials – transmit messages between teacher and learner.
7. Administration – provide optimum educational opportunities for wholesome experiences.

Meantime, we end our lecture here. Have a fruitful learning.

*** END of LESSON 1***

REFERENCES

Textbooks

1. Bilbao, P., Corpuz, B., Llagas, A., Salandanan, G. (2015). The Teaching Profession. Lorimar
Publishing Inc.
2. Corpuz, B., Salandanan, G. (2015). Principles of Teaching. Lorimar Publishing Inc.
3. Gagalang, J., Lumaria, F., Orante, M. 2014). Principles of Teaching 1. Jimczyville Publications.
4. Lim, L., Caubic, R., Casihan, L. (2014). The Teaching Profession. Adriana publishing Co. Inc

Online Reference

Assessment (Drill)

Submit a concept map that articulates the various Teaching Principles. Due date is
January 17, 2024 at 2pm.

PMTA 1013 – Principles and Methods of Teaching Accounting | 6

WARNING: No part of this E-module or LMS content can be reproduced or transported or shared to
others without permission from the University of Saint Louis. Unauthorized use of the materials,
other than personal learning use, will be penalized. Please be guided accordingly.