Page 31 - Accountancy for Advanced Secondary Schools Teachers Guide Form Five

Specific teaching techniques:
Brainstorming: In groups, guide students to brainstorm different
types of workers in their local environment and identify the forms and
methods of their remuneration. Also, guide students to calculate payroll
FOR ONLINE READING ONLY
tax
Field trips: Guide the students to visit the accounting office of the
school, or nearby organisation and learn on the preparations of payroll
records

Guest speaker: Invite a resourceful person from the payroll section
of any nearby organisation to share a practical experience on the
accounting for payroll and let the students reflect on the computations
of gross and net pay, payroll summary and deductions

Skills labs: Provide problems related to the preparation of payroll
journal entries, and guide students in groups to make necessary payroll
computations and prepare journal entries.

Teaching guide
Teaching payroll accounting involves addressing several key issues
to ensure students understand the complexities and responsibilities
associated with managing employee compensation.

Things to consider when students are attempting activity 3.1 and
3.2

Activity 3.1
When students are attempting Activity 3.1 through online searches, it
is important to consider several considerations that create a structured,
supportive, and engaging learning environment that helps students
effectively understand the complexities of payroll accounting. There
are several important considerations to ensure the activity is effective
and educational:
Teacher’s Guide Form Five
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