Index

What is Instructional Strategy?

Attitude Change, Motivation, & Interest 

Cognitive Strategy

Concept Learning

Declarative Knowledge

Principle Learning

Problem Solving

Procedure Learning

Psychomotor Skill Learning

Declarative Knowledge Instruction

Summary

      Declarative knowledge links nodes of information by relationships and shapes propositional networks, forming schemata. 

      There are three kinds of declarative knowledge

1.      labels/names

2.      facts/list

3.      organized discourse

      Activities common to all declarative knowledge learning are linking, organizing, and elaborating.

      XBRL taxonomy is an example of declarative knowledge.  The taxonomy is a list with a label for each account containing levels and sublevels.  When XBRL is used as part of a program, it gains meaning within the context of the application.

Example (below):  Trainees will learn the accounting equation and will be able to identify asset, liability, and owner’s equity accounts.

Introduction

1. Gain attention—“What is the relationship among assets, liabilities, and owner’s equity?”
2. State purpose—“You will be able to understand the accounting equation which consists of assets, liabilities, and owner’s equity.”
3. Stimulate interest—“According to the accounting equation, assets equal equities, so where do liabilities come in?  Liabilities are another type of equity.”
4. Provide overview—“The accounting equation is stated, Assets = Liabilities + Owner’s Equities, so we’ll be able to classify which accounts are assets, which are liabilities, and which are equities.”

 Body

1. Stimulate recall—“Remember what an asset is.”
2. Present information—“Assets are tangible or intangible properties owned by a business.  Examples are cash, land, building, equipment.”
3. Attention—“How would equity be equal to that?  The rights or claims to assets are equities.”
4.  Learning strategy—using a T-account example, do a dual entry of an asset and its respective equity (capital) account.
5. Elicit response—do another T-account example and ask students what to do
6. Feedback—if students give incorrect feedback, give them direction.

 Conclusion

1. Provide summary—Restate equation and examples of respective components
2. Transfer—restate the equation as Equity=Assets-Liabilities and give an example.  Then state ‘the dollar totals of both sides of the accounting equation are always equal, since they are simply two views of the same business property.  The list of assets provides a description of the various business properties, while the list of liabilities and equity indicates the funding source for those assets.”
3. Closure—“That covers the lesson on the accounting equation.”

Assessment

1. Assess—Assign a homework problem that examines the result of a transaction to purchase land for $10,000 cash.
2. Feedback—Grade homework and provide feedback and necessary corrections.

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