Page 9 - Accountancy for Advanced Secondary Schools Teachers Guide Form Five
P. 9

General Introduction



           This is the first book in a series of two Teacher’s Guide on Accountancy
           for Advanced Secondary Education, Form Five. The guide is prepared
           FOR ONLINE READING ONLY
           in  respect  of the  Student’s  Textbook, which is in line with the 2023
           Accountancy syllabus for Advanced Secondary Education Form V - VI
           issued by the Ministry of Education, Science  and  Technology.  The
           guide is intended  to help you in facilitating the intended knowledge
           and skills to students. This guide consists of  ten (10) chapters which are:
           Concepts, theories and principles of accounting; Inventory accounting;
           Payroll accounting;  Investment accounting;  Branch accounting;
           Royalties accounting; Accounting of non-current assets; Hire purchase
           accounting; Correction of accounting errors and Work plan accounting.
           This guide intends to help you in facilitating  the development  of
           the expected  competences, which include:  Demonstrating  a mastery
           of the concepts, theories and principles of accounting and preparing
           accounting reports. These main competences are broken down into sub
           competences which are: Demonstrating an understanding of concepts,
           theories and principles of accounting; preparing an accounting work
           plan; preparing and maintaining accounting records and adjusting
           records in financial statements.
           The  guide  includes  marking  hints,  general  teaching  techniques,
           setting manageable teaching content, student’s activities, teaching and
           learning  resources,  specific  teaching  techniques,  things to consider
           when searching for information on the internet and teaching guide for
           each chapter. Similarly, you are advised to use realistic environment
           that fits the students’ context as well as improvisation of the teaching
           and learning materials so as to enable a student develop the needed
           competencies. Furthermore, you are advised to create, develop and use
           other teaching and learning strategies in order to boost your teaching
           skills.  The student’s textbook includes knowledgeable  theories,
           practical activities and exercises that facilitate learning process. It is
           important  to encourage students to perform all activities and do all

             Teacher’s Guide Form Five
                                                IX




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