Page 67 - Accountancy for Advanced Secondary Schools Teachers Guide Form Five

Specific teaching techniques
Guest speaker: Invite a resourceful person from the accounting
department of a nearby organisation to orient students on practical
valuation and depreciation computations of non-current assets.
FOR ONLINE READING ONLY
Problem solving: Provide questions to the students that will enable
them to account for non-current assets (by focusing straight line method,
reducing balance method, sum of years digits, production and sourcing
fund), then guide them to discuss in groups and make presentations.

Teaching guide
Teaching non-current assets accounting involves several key
considerations to ensure students grasp the concepts effectively.
Things to consider when wtudents are Attempting activity 7.1, 7.2
and 7.3

Activity 7.1

To effectively guide students in completing the activity related to the
CAG report on Air Tanzania’s measurement of Property, Plant, and
Equipment (PPE), the teacher can provide a structured approach with
clear instructions, resources, and support throughout the process. Here
is a step-by-step guide on how to assist the students:

1. Introduction and context setting: Introduce the context of the
CAG report and its focus on Air Tanzania. Explain the importance
of accurately measuring PPE in an airline, and clarify the task’s
objectives, which are to identify classes of PPE in Air Tanzania
and recommend appropriate measurement models for each.

2. Providing resources and directions: Provide a list of resources,
such as textbooks, academic articles, and relevant sections
of accounting standards (e.g., IAS 16 - Property, Plant and
Equipment), and suggest reputable websites for research, including
the International Accounting Standards Board (IASB) and aviation
industry reports.

Teacher’s Guide Form Five
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