Index

What is Instructional Strategy?

Attitude Change, Motivation, & Interest 

Cognitive Strategy

Concept Learning

Declarative Knowledge

Principle Learning

Problem Solving

Procedure Learning

Psychomotor Skill Learning

Procedures

Summary

      Learning procedures involved understanding what steps to take given a set of circumstances.

      Procedural knowledge is best understood when meaning is assigned or when the underlying principle is reviewed. 

      Example:  do not use a hairdryer while taking a bath.

Example below:  Students will be able to demonstrate closing entries.

Introduction

1. Deploy attention—Closing entries are used to classify and summarize all revenue and expense accounts. 
2. State purpose—each expense and revenue account is cleared at the end of the accounting cycle.
3. Stimulate interest—this is also key in determining the periodic success of the company.
4. Provide overview— the temporary accounts are all closed into retained earnings.  At the start of the new accounting period, the temporary accounts will have a balance of zero.

 Body

1. Stimulate recall—temporary accounts are transferred to permanent.
2. Present information—all of the temporary accounts are transferred to revenue and expense summary.  The revenue and expense summary is then closed to capital.
3. Attention—ideally, closing should take place after an organization’s busy period.  At this time, inventories should be low and liquidity should be high.  Drawing accounts are also closed at the end of the accounting cycle.
4.  Learning strategy—the effect of closing entries is to bring to zero all accounts that will not affect the income statement.  Accounts that are not closed will not show any balances in the balance sheet.  (Detail the steps.)
5. Elicit response—do several examples and then ask students to do one with you.
6. Feedback—give students direction when they get stuck.

 Conclusion

1. Summarize and review—Review the major steps of the procedure
2. Transfer knowledge—relate the problem back to the underlying principle, the accounting cycle.
3. Re-motivate and close—emphasize that it allows the results of the year to be calculated.

Assessment

1. Assess performance—Identify when closing occurs, the correct order of steps, and the correct completion of the procedure.
2. Feedback—Identify common errors and mistakes.

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