DE VERA, Kyle C.

Principles and Methods of Teaching Accounting

BSA-3A December 13, 2020

BEHAVIORAL OBJECTIVES
Activity
Formulate behavioral objectives within the hierarchy of the major levels and sublevels of
the taxonomies of educational objectives as set forth by Bloom for an instructional unit in:
A. Accounting
B. Taxation
C. Auditing
D. Management Advisory Services

I. Accounting
A. Subject Matter: Accounting – The Accounting Equation and the Double Entry System
Reference: Basic Financial Accounting and Reporting 2018 Issue – 21st Edition;
Chapter 2, pages 61-87
Materials: Powerpoint Presentation
Target Values:
 Critical Thinking
 Analytical Skills
 Organization
B. Objectives
At the end of the lesson, the student is expected to:
a) Cognitive Domain
 Describe the parts of an information system.
 Define the elements of financial statements.
 Understand what is meant by the double-entry system.
 Define debits and credits.
b) Affective Domain
 Explain how an accounting system helps the decision makers.
 Describe the (simple T-Account) and its uses.
 Describe the nature of the typical account titles used in recording
transactions.
c) Psychomotor Domain
 Accurately use the different account titles in various occasions.
 Effortlessly solve simple accounting equation problems.
 Grasp the different types of transactions as well as its effects.
II. Taxation
A. Subject Matter: Taxation – Taxation of Corporations
Reference: Income Taxation 2019 Issue – 17th Edition;
Chapter 3, pages 135-178
Materials: Powerpoint Presentation
Target Values:
 Critical Thinking
 Analytical Skills
 Organization
B. Objectives
At the end of the lesson, the student is expected to:
a) Cognitive Domain
 Define corporation
 State the sources of income of corporate taxpayers.
 Recognize the categories of income and state the tax rates to be used by
each type of corporate taxpayers.
 List the sources of passive income and state the final tax rates to be used
by each type of corporate taxpayer.
 Define the allowable deductions from gross income.
b) Affective Domain
 Identify the income taxpayers other than individuals.
 Identify the classification of corporate taxpayers.
 Identify the special corporations for tax purposes and be able to provide
the relevant tax rates.
 Select proper tax bases and compute for final tax due by each type of
corporate taxpayers.
c) Psychomotor Domain
 Accurately use the different tax rates for each type of corporate taxpayers
in various occasions.
 Proficiently use the knowledge in tax rates to compute for own tax due if
the phenomenon permits so.
 Automatically identify whether the taxpayer is a cooperative or a
corporation.
 Effortlessly know whether the taxpayer is taxable or not.

III. Auditing
A. Subject Matter: Auditing – Completing the Audit and Post Audit Responsibilities
Reference: Auditing Theory 2018 Edition; Chapter 10, pages 423-436
Materials: Powerpoint Presentation
Target Values:
 Critical Thinking
 Analytical Skills
 Organization
 B. Objectives
At the end of the lesson, the student is expected to:
a) Cognitive Domain
 State the subsequent events after the audit completion.
 Recognize the litigations, claims and assessment post audit.
 List the final wrap-up procedures in auditing.
b) Affective Domain
 Summarize the events after completion of audit.
 Describe the different post audit responsibilities.
 Discuss the contents of written management representation.
c) Psychomotor Domain
 Professionally complete the audit process.
 Smoothly tackle each responsibilities and solve necessary problems.
 Independently write or check written management representation for each
audit client.

IV. Management Advisory Services

A. Subject Matter: Management Advisory Services – Understanding Financial Statements
Reference: Management Accounting 2017 Edition; Chapter 3, pages 85-108
Materials: Powerpoint Presentation
Target Values:
 Critical Thinking
 Analytical Skills
 Organization
B. Objectives
At the end of the lesson, the student is expected to:
a) Cognitive Domain
 Identify the basic financial statements.
 Define the characteristics and uses of each basic financial statements.
 Know the challenges and obstacles confronting the user of financial
statements.
b) Affective Domain
 Explain the contents of the Statements of Financial Position.
 Explain the contents of the Income Statements.
 Explain the contents of the Statement of Changes in Equity.
 Explain the contents of the Statement of Cash Flows.
c) Psychomotor Domain
 Proficiently understand and use each and every part of basic financial
statements.
 Professionally complete all the basic financial statements.
 Align each financial statements with each other.