Name of the student teacher : Arafa Name of the teacher : Shyju
Subject : commerce Name of the chapter : Theory base of accounting
Name of the topic : Basic accounting concepts
Duration :20 min
Class : x1
BRIEF DISCRIPTION OF THE TOPIC
COVERED
In order to maintain Uniformity and
consistency in preparing and maintaining books of accounts, certain rules or
principles have been evolved. These rules/principles are classified as concepts
and conventions. These are foundations of preparing and maintaining accounting
records. Various accounting
concepts are: Business Entity, Money Measurement, Going Concern, Accounting Period,
Cost Concept, and Duality Aspect concept, Realisation Concept, Accrual Concept
and Matching Concept.
LEARNING OUTCOME EXPECTED
·
To build an awareness
about the concept of GAAP
·
To create interest among
students for learning accounting
·
To make awareness about
the basic accounting concepts,
PROFORMA OF OBSERVING THE TEACHER’S
PERORMANCE
I.
SUBJECT COMPETENCIES
a) SUBJECT
KNOWLEDGE OF THE TEACHER
·
The teacher had a good
knowledge about the topic “Accounting “and its” concepts”. It can be understand
from his explanations and examples.
·
The teacher also
correlated the topic with the real life situations in order to make the concept
clear.
b) COMMUNICATION
·
Teacher try to speak
fluently
·
The words are clear
·
A good vocabulary and its
appropriate use was also ensured
II.
CLASS MANAGEMENT
a) INTRODUCTION,
DEVELOPMENT, AND CORRELATING WITH PREVIOUS KNOLEDGE
Teacher introduces the chapter or topic by
making the students to recall what the students have learned from previous
class.
b) EXPLANATION,
DEMONSTRATION AND ILLUSTRATION SKILLS OF THE TEACHER
Teacher demonstrates the content with
simple and suitable examples. The examples make the content clear while
explaining. Power point presentation is used throughout the class for
explaining the content. It helps to note down the notes clearly. Teacher had a
good content knowledge and skills even though there are some limitations in
online class.
c) USE
OF VERBAL AND NON- VERBAL GESTURES
·
The teacher uses both
verbal and non – verbal communication to deliver the content effectively to
students
·
The body movements,
postures and gestures are used in appropriate manner.
d) TIME
MANAGEMENT
·
The teacher manages the
time allotted to him effectively
·
Total time of the class
was 20 min
III.
APPROPRIATNESS OF
TEACHING APPROACHES
a) PATTERN
OF QUESTIONNING AND ADDRESSING LEARNERS
·
The teacher begins the
class by asking questions. This helps the teacher to recollect the topic they
have known. The teacher had a good skill in probing questioning in between the
class. Probing questions helps the students to be more attentive in the class
and also introduces examples to make the topic clear.
IV.
USE OF INSTRUCTIONAL SUPPORT
a) USE
OF TEACHING AIDS (POWERPOINT PRESENTATION)
PowerPoint presentation is used as a
teaching learning aid throughout the class. the slide shows good clarity and
appropriate to the topic. The presentation was used throughout the class. The
teacher was eligible in explaining and speaking the content. The teacher has
good communication skills that show in explaining the content.
b) USE
OF BLACKBORD
Due to usage f PowerPoint presentation,
board usage is not there in online class.
V.
STUDENTS INVOLVMENT
Due to the limitation of online class
there is no student’s involvement.
VI.
TEACHER PERSONALITY
ASSESSMENT
Teacher looks well confident in presenting
the topic and also has a good content knowledge. Teacher shows a positive
attitude and looks pleasant throughout the class. Teacher took a good effort in
presenting the class using ICT and used it very pleasantly which helps the
learners in accessing the content very clearly.
VII.
CONCLUDING PHASE
a) SUMMARISING
THE LESSON
The lesson was concluded by providing
relevant information to students. The PPT was used to conclude the points
conveyed during the class.
b) REVIEW
AND RECALL
The teacher provides adequate time to
review and recall the important aspects conveyed in the topic. It will help the
students to recall what have been taught!
c) ASSIGNMENT
The teacher provides an assignment at the
end of the class it was
Identify the accounting concepts mentioned
in the following statements.
·
Owner’s investment in the
business is recorded as a liability
·
A business unit is
assumed to have an indefinite life
·
Companies must prepare
financial statements at least yearly
·
Appointment of employees
is not recorded in accounting.
SUMMARY OF THE OBSERVATION
The
video lesson was presented by Shyju Elampilan, Higher Secondary School
principal, commerce, GHSS Morazha, Kannur. The class was delivered through the support
of ICITE (victor’s channel) .the teacher tried to make the concept of “Theory
base of Accounting” clear to the students. The content was delivered in an
appropriate manner with the proper use of teaching aid such as PowerPoint
presentation. The teacher also ensures
the involvement of students by asking questions and providing assignments. The
class was concluded within 20 minutes and the teacher had provided a summary of
the topic discussed in the section.
Overall the class was very good. The strength of the class is the
clarity and style of communication.
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