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Ponte Academic Journal
Jul 2021, Volume 77, Issue 7

STRATEGIES USED TO TEACH GRADE 11 FINANCIAL ACCOUNTING IN ONE DISTRICT IN SOUTH AFRICA

Author(s): Jabulisile Ngwenya ,Nombuso Hlophe

J. Ponte - Jul 2021 - Volume 77 - Issue 7
doi: 10.21506/j.ponte.2021.7.2



Abstract:
Accounting curriculum is constantly changing because of the persistent shifts in the discipline emanating from the developments in the profession. This paper explores teaching strategies used by accounting teachers to teach Grade 11 Financial Accounting in one district in South Africa. A qualitative case study was used to allow for an in-depth understanding of the strategies used to teach Financial Accounting by talking to and observing four Accounting teachers directly. The Grade 11 Accounting teachers were conveniently and purposively sampled from four schools. Semi-structured individual interviews and lesson observations were used as data generation methods. The data were then analyzed by identifying various themes that respond to the research question. The findings of the study revealed that teachers understand that Accounting is a unique practical subject with its own language. As a result, they used a variety of teaching strategies to enhance teaching and learning of the subject. What emerged from the findings is that, because of sequencing of knowledge, some topics build on each other and cannot be taught without first teaching other topics. Teachers insisted on determining learners understanding of foundational or prerequisite knowledge that was crucial in reinforcing learning of new concepts. Because teachers regarded Accounting is a practical subject that necessitates regular practice, teachers used frequent and different assessment tasks to consolidate learning of new knowledge.
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