Page 82 - 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 how to
practice Correction of accounting errors in the field.
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Problem solving: Provide relevant problems/questions to the students
and guide them in groups to make computations and entries in the
ledgers to correct various errors that do not affect the trial balance.

Skills labs: Provide problems related to preparation of payroll journal
entries and guide students in groups to make necessary computations.
Prepare journal entries and correct various errors that do not affect the
trial balance. Let students practice to correct accounting errors by using
suspense account.

Teaching Guide
Teaching the correction of accounting errors is crucial for students
to understand how to rectify mistakes and maintain the accuracy of
financial records.

Things to consider when students are attempting activity 9.1

Activity 9.1
To effectively guide students through this activity, consider the
following aspects to ensure they understand the task and have the
necessary resources and support to complete it successfully.

1. Causes of errors in accounting books: Emphasise the students
to identify and explain common causes of accounting errors, such
as human error, system issues, and procedural problems. Relate
each cause to specific types of errors, such as errors of omission,
commission, principle, or compensating errors, and provide a
detailed explanation of each cause and its corresponding type of
error, using examples where possible.

Teacher’s Guide Form Five
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ACCOUNTANCY_TG_2024_FINAL DUMMY.indd 68 23/06/2024 17:45