Page 50 - Accountancy for Advanced Secondary Schools Teachers Guide Form Five

Specific teaching techniques:
Internet and library search: Guide the students in groups to search
relevant materials and use them to describe the meaning, types,
terminologies and transactions involved in branch accounts. Then,
FOR ONLINE READING ONLY
apply gallery walk for each group to present their findings

Problem solving: Provide relevant problems/questions that will enable
students in groups prepare branch accounts.

Debate: Guide students to debate on whether operating a dependent
branch is better than an independent branch

Case studies: Provide case studies of firms operating with branches
(e.g., banks) that will enable students understand the meaning and
nature of businesses operating with branches and prepare different
forms of branch accounts: autonomous and non-autonomous.

Teaching guide
Teaching branch accounting involves addressing several key issues
to ensure students understand the complexities and methodologies
associated with accounting for branch operations.

Things to consider when students are attempting activity 5.1, 5.2
and 5.3

Activity 5.1

When assigning an activity involving desk research using different
sources of information, it is essential to guide students effectively.
This will help them approach the task systematically and ensure they
produce well-researched and comprehensive work. Here are some
things to consider:

Teacher’s Guide Form Five
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