Index

What is Instructional Strategy?

Attitude Change, Motivation, & Interest 

Cognitive Strategy

Concept Learning

Declarative Knowledge

Principle Learning

Problem Solving

Procedure Learning

Psychomotor Skill Learning

Principle Learning

Summary

      Principles define the relationship among concepts.

      Examples are if/then relationships and cause &effect.

      For instance: if you debit an asset account then its balance will increase.

Example below:  Students will be able to identify the usual balances of balance sheet and income statement accounts.  They will be able to identify the effect that debits and credits have on those accounts.

Introduction

1. Gain attention—“Which accounts normally have debit balances?  Credit balances?”
2. State purpose—“You will be able to identify the effects debits and credits have on accounts.”
3. Stimulate interest—“If you want to increase an account, should debit or credit it?”
4. Provide overview—“We’ll examine balance sheet and income statement accounts.”

 Body

1. Stimulate recall—“Remember the balance sheet has three types of accounts, assets, liabilities, and owner’s equity.”
2. Present information—“According to the accounting equation, assets equal liabilities plus owner’s equity.”  Give students a table shows the cause and effect relationships.
3. Attention—“If owner’s equity increases and liabilities remains the same, what happens to assets?”
4.  Learning strategy—using a T-account example, do a dual entry of an asset and an owner’s equity account increasing.
5. Elicit response—ask students what they think this (#4) means.
6. Feedback—if students give incorrect feedback, give them direction.

 Conclusion

1. Provide summary—“Debits always equal credits.  Assets (debit balance) always equal liabilities plus owner’s equity (credit balances).  For the income statement, revenue (credit) equals expense plus net income (debit).
2. Transfer—“An easy way to remember is that assets and expenses increase when debited.  All others decrease.  If you can remember that, the rest should be given.”
3. Closure—“Be sure to look over the chart and understand the cause and effect relationships.  You will be tested over it.  Are there any questions before we move on?”

Assessment

1. Assess—Assign homework problems and include on test.
2. Feedback—Grade homework and test and provide feedback and necessary corrections.

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