BEd 72018146

Investigating the strategies to understand the basic
concepts of accountancy in grade 11 Commerce

Studies
M D S Nilukshi
BEd72018146
Bachelor of Education (Honours) Degree Programme
Horizon Campus
Malabe
May 2022
Investigating the strategies to understand the basic
concepts of accountancy in grade 11 Commerce
Studies
By
M D S Nilukshi
BEd72018146
A dissertation submitted in partial fulfillment of the requirement for the

Bachelor of
Education (Honours) Degree Programme
Faculty of Education
Horizon Campus, Malabe

May 2022
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Declaration
This dissertation is my original work and has not been submitted previously for a
degree at this or any other university/ institute. To the best of my knowledge, it does
not contain any material published or written by another person, except as
acknowledged in the text.
Author‟s name : M D S Nilukshi
Signature ……………………………..
Date : 11/06/2022
Certification by the supervisor
This is to certify that this dissertation is based on the work carried out by Ms. M D S
Nilukshi under my supervision. The dissertation has been prepared according to the
format stipulated and is of an acceptable standard.
Certified by
Supervisor Name : Dr. Mihira Wanninayake
Supervisor Signature: ……………………..
Date : 14/06/2022
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Acknowledgments
Action research is a golden opportunity for learning and self-development. I consider
myself lucky and honored to have many wonderful people lead me through the
completion of this research. I would like to express my deepest appreciation to the
almighty and those who provided me with the possibility to complete this report.
First of all, I would like to thank our Head of Department - Dr. Jayanthi Jayasekara,
and all the other esteemed lecturers at Horizon University for their valuable support
and guidance.
It is my pleasure to express my thanks to my mentor and guide Dr. Mihira

Wanninayake, supervisor of research methodology and project. His dedication and
keen interest above all overwhelming attitude to help his students had been solely and
mainly responsible for completing my work. His timely advice, meticulous scrutiny,
scholarly advice, and action approach have helped me to a very great extent to
accomplish this task. I would like to express my gratitude to my supervisor who put
his faith in me and helped me out with my abilities.
Furthermore, I would also like to acknowledge with much appreciation the crucial
role of the principal staff of Holy Cross College, who permitted me to use all required
equipment and the necessary materials to complete my study.
I extend my heartfelt gratitude to the student and their parents for their maximum
support and enthusiastic encouragement in completing this research.
I would like to express my deep appreciation and gratitude to my parents and family
who shared their support in one way or another, morally, financially, and physically.
Last but not least, my thanks go to all those who have helped me in various ways for
the success of this research.
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Abstract
MDS Nilukshi
Faculty of Education, Horizon Campus, Malabe, Sri Lanka
In the 21st century, the aim of teaching commerce subjects is to train the students with
a solid theoretical basis, strong practical ability, and high comprehensive quality. In
an accounting class, the teachers still use the traditional teaching methods such as
textbooks, scripts, blackboard, and chalk. This study discovered their problem with
the topic as they are not conversant with the basic accounting concepts and book-
keeping. This was conducted to find a solution to the problem identified by two
commerce students from selected schools who were finding it difficult to the said
topic. This is action research about the strategies to understand the basic concepts of
accounting and book-keeping in grade 11 Business and Accounting Studies subject.
This study is examining the appropriate ways of adapting and improving the teaching
of commerce studies. This research is focused on addressing the gap in how to select a
suitable teaching strategy to enhance the students' understanding of basic concepts of
accounting and book-keeping. The opinions of the two selected students enrolled in
basic accounting and bookkeeping classes were examined after each phrase of three
cycles in the implementation process being taught lessons using selected different
teaching strategies. The results revealed that real-life experienced teaching strategies
ranked better which implies that the students preferred them.
Keywords: Teacher-student interactive methods, accounting subject, bookkeeping,

teaching strategy.
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Table of Contents
DECLARATION……………………………………………………………………. ii
ACKNOWLEDGEMENT……...…………………………………………………...iii
ABSTRACT….. ……………………………………………………………............. iv
TABLE OF CONTENT……………………………………………………………...v
LIST OF TABLES……………………………………….…………………………vii
LIST OF FIGURES………………………………………………………….…….viii
CHAPTER 01…………………...……………………………………………1
1.0 Introduction………………………………..……………………………1
1.1 The problem……………………………………………….………1
1.2 Background of the problem…………………………………….…2
1.3 Identification of the problem……………………………………...3
1.4 Significance of the problem……………………………………....5
1.5 The relationship between the problem and the professional role....6
1.6 Vision of the problem ………………………………………….…7
1.7 Chapter summary………………………………………………....7
CHAPTER 02………………………………………………………………..8
2.0 Finding the facts related to the problem ……………………………..8
2.1 Close context………………………………………………….......8
2.2 Academic context……………………………………...…………10
2.2.1 Challenges faced…………………………………….….10
2.2.2 Teaching strategies……………………………………..12
2.3 Chapter summary………………………………………………...16
CHAPTER 03……………………………………………………………….17
3.0 Planning the research process…………………………...……………17
3.1 Research process…………………………………………………17
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3.2 Methodology…………………………………………………….17
3.3 Target group………………………………………………..……17
3.4 Activity-based objectives………………………………….…….18
3.5 Conceptual framework……………………………………….….18
3.6 Basic activity plan…………………………………………….…19
3.7 Research ethics…………………………………………………..21
3.8 Limitation of the research……………………………………….21
3.9 Chapter summary………………………………………………..21
CHAPTER 04………………………………………………………………22
4.0 Implementation, Observation, and Reflection………………………22
4.1 Student selection………………………………………….……..22
4.2 First round of intervention ……………………………………...23
4.3 Second round of intervention…………………………………...28
4.4 Third round of intervention……………………………………..33
4.5 Chapter summary………………………………………….……39
CHAPTER 05……………………………………………………………...40
5.0 Conclusion and recommendations………………………………….40
5.1 Conclusions………………………………………………….....40
5.2 Recommendations……………………………………………...41
5.3 Recommendations for future research………………………….42
REFERENCES……………………………………………………………………43
APPENDICES……………………………………………………………………..ⅠⅠ
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List of Tables
Table 01 Example for identifying the problem…………………………………....…..4
Table 02 Basic activity plan…………………………………………………….……19
Table 03 Selection test marks…………………………………………………..….. 22
Table 04 Case study answers‟ marks………………………………………………...24
Table 05 Question paper marks………………………………………………………25
Table 06 Observation schedule 01…………………………………………………...26
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List of Figures
Figure 01 Conceptual framework………….…………………………………………18
Figure 02 Evaluation marks of cycle 01…………………………………………..…27
Figure 03 Evaluation marks of cycle 02………………………………..……………32
Figure 04 Evaluation marks of cycle 03……………………………..………………38
Figure 05 Overall evaluation marks………………………………………………...39
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CHAPTER 01
INTRODUCTION
"All students can learn and succeed, but not in the same way and not on the same
day."
William G. Spady
01.1 The Problem
I started my teaching practice at the beginning of this year as a Commerce teacher in

Grade 10 and 11. When I was taught the basic accounting concepts I felt that some of
the students do not pay the proper attention to the lesson. It was discovered that their
problem with the topic as they are not conversant with the basic accounting concepts
and book-keeping. The student's performance in the basic accounting concepts and
bookkeeping was below average due to poor understanding of the topic. The
research was conducted to find a solution to the problem identified by two commerce
students from selected schools who were finding it difficult in applying the basic
accounting concepts and book-keeping due to poor understanding of the said topic.
This problem was caused by a failure to use a teaching strategy to suit the students in
the learning and teaching process and most of the students cannot learn the topic on
their own.
While teaching I discuss with the students. During the discussion, I realized that
students always try to memorize things like parrots, but they did not understand the
concept behind the lesson. The basic accounting concepts were not clear to some
students. Then I chose to do my research on how to overcome that student's problem.
As a result, I expected to conduct this research to enhance students' understanding of
basic concepts of accounting and bookkeeping in grade 11 Commerce Studies.
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01.2 Background of the problem
Commerce is a theory subject that is new to the grade 10 and 11 students although
buying and selling are a part of our day-to-day life. The commerce field includes
subjects like book-keeping, economics, law, accountancy, etc. Commerce is a broad
subject, where the range of topics is designed to give a general overview of the
various elements of running a business. There are many benefits of studying
commerce. After completion of studies in this subject discipline, students will be able
to develop their careers in many fields such as work as Banker, Accountant,
Financier, Chartered Accountant, etc. Commerce subject can be divided into two parts
business studies and accounting. A business study is an area of study that teaches the
principles of business, management, and economics. Accounting is a subject of
recording financial transactions where syllabus content provides students a firm
foundation in basic accounting concepts and methodology and acquaints them with
the changes taking place in the preparation and presentation of financial statements
following the applicable accounting standards.
Accounting is the most important part of any successful business. According to the
American Institute of Certified Public Accountants, “Accounting is the art of
recording, classifying, and summarizing in a significant manner and terms of money,
transactions, and events, which are, in part at least, of a financial character and
interpreting the result thereof” ((AICPA)) and also Weygandt, Kieso, and Kimmel
defined, (Weygandt) "Accounting is an information system that identifies records and
communicates the economic events of an organization to interested users." It records
all profits, losses, credits, and debts. It provides the most vital information we need to
understand how the business grows, the profit or losses of the business, and what the
business's cash flow is. In short, if students do not understand the basic principles of
accounting, students cannot do further calculations accounting. Students' main
challenge in accountancy is the difficulty in memorizing accounting rules or concepts
and understanding accounting terminologies. Rather than providing instruction to the
students to memorize the concepts, as teachers we can use various teaching
methodologies or new strategies according to the students' interests, then students can
critically think and identify the accounting treatment to do with various transactions.
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The most important parts of the foundation of the accounting subject are basic
concepts and the bookkeeping. Accounting concepts are the basic rules,
assumptions, and conditions that define the parameters and constraints within which
accounting operates. In other words, accounting concepts are the accepted accounting
principles, which form the fundamental basis of preparation of universal form of
financial statements consistently. Book-keeping involves the recording, regularly, of a
company's financial transactions. With proper bookkeeping, companies can track all
information in their books to make key operating, investing, and financing decisions.
By learning these two parts students can manage all kinds of accounting problems.
This action research is about the strategies to understand the basic concepts of
accounting and book-keeping in grade 11 Business and Accounting Studies subject.
Each commerce student is well familiar with the term accounting and what it means.
Accounting is a valuable field to make a career for students. It is undeniable that
accounting is a boring and difficult subject for some students. Knowledge of basic
principles or concepts is essential to solving complex problems in business and
accounting studies. As children progress from ordinary level to advanced level, they
need to be able to do the treatments for increasingly complex transactions. Therefore
failure to understand basic accounting concepts can lead to a failure in school
generally and low self-confidence. By considering the facts that are mentioned above
I realize that students need to understand the basic concepts of accounting and book-
keeping.
01.3 Identification of the problem
I started my teaching practice at the beginning of this year as a Commerce teacher in

Grade 10 and 11. As a secondary teacher, while teaching I have met many students
with problems in commerce studies. Some of the reasons for those problems are as
follows,
 students were absent during the topic

 teachers fail to address the topic with their real-life
 teachers fail to create interest among the students during the lesson
 teaching goes beyond the boundary of student‟s level of understanding
 most the teachers use traditional approaches
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While the teaching process was going on some students were active and some were
not active in the accounting lessons. Then I started a discussion with students to find
out some reasons for this problem. The problems that I have observed can be stated as
follows.
Table 01 Example for identifying the problem
The number Problems identified from the Number of The order

of the reflective notes occasions of of
observed that problem importance
lesson being
observed
 Some students are unable to
understand prime entry /// 4
25 books and source
documents.
 Some students are unable to
understand the difference //// 3
between Assets, Liability,
and Equity Accounts.
 A few students are unable to
identify the basic concept of
the bookkeeping and //// //// 1
accountancy
 Some students do not pay
attention to the lesson and //// // 2
do not engage in activities
successfully.
When considering those problems "I felt that the main problem I must overcome is
the students' understanding of the basic concepts of the bookkeeping and
accountancy. I have identified the problems by observing twenty-five lesson plan
reflective notes of me as well as other commerce teachers.'' In an accounting class, the
teachers still use the traditional teaching methods such as textbooks, scripts,
blackboard, and chalk. For a whole class, teachers are talking and students are
listening. On one hand, accounting theories and practices are developing rapidly; on
the other hand, the teaching methods are still traditional and unchanging. The
backwardness of teaching methods makes accounting teaching less efficient, and
cannot meet the demand of the accounting students that the developing economy
requires.
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In the 21st century, teaching accountancy aims to train the students with a solid
theoretical basis, strong practical ability, and high comprehensive quality. A
commerce student may become an accountant, officer, manager, teacher, and
businessperson in the future who will build the nation. In the real sense, teaching
accountancy is different from other teachings like the teaching of language, history, or
science.
01.4 Significance of the research
The students in a classroom are different from one another. They acquire knowledge
according to their intelligence level and interests. Teachers must use teaching
strategies according to the interest and intelligence level of the student. Lawton
defines (Study lecture notes)“teaching strategy is a generalized plan for a lesson(s)
which include structure desired learner behavior in terms of goals of instructions and
an outline of planned tactics necessary to implement the strategy.” Teaching strategies
refer to methods used to help students learn the desired course contents and be able to
develop achievable goals in the future. Researchers state that teaching strategies play
a significant role in students' understanding. Anderson (Nigiria, 2017) (1994)
concluded that "student outcomes may heavily depend on the teacher's instructional
planning, teaching method selection, and having a variety of learning activities''. An
effective teaching strategy helps students to achieve their goals and success in life.
Most teachers use lecture methods to teach basic concepts of accountancy. Teaching
effectively involves not only the use of tools, techniques, and strategies to optimize
student learning but an understanding of context and how the students learn, how they
process information, what motivates them to learn more, and what impedes the
learning process. Commerce is a practically-oriented subject. Teachers should relate
lessons with their real-life experiences so they can easily understand. Therefore,
Teachers can use several types of teaching strategies to enhance the engagement and
understanding of bookkeeping and accountancy.
Thomas L. Friedman (Friedman, April 5, 2005)author of The World Is Flat, refers to a

twenty-first-century world that will be quite different from the one in which they were
educated. To survive in a new, globally competitive world, today's students will need
creativity, problem-solving abilities, a passion for learning, a dedicated work ethic,
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and lifelong learning opportunities. Students can develop these abilities through
instruction based on best practice teaching strategies. Different techniques can be used
to teach like making use of current examples, creating different clubs as per students'
needs then he/she understands deeply, visiting different companies and banks, or
asking them to open a small stall and keep records of transactions. I am planning to
implement some effective teaching strategies such as case studies, pair work,
PowerPoint presentations, real-life experiences, etc. I have observed this student for
two weeks and conducted this action research over three months to identify and
improve a suitable method for developing their knowledge of basic concepts of
commerce through using different teaching strategies.
01.5 The relationship between the problem and the professional role
As a trainee Commerce teacher, I must play a key role in the future school system.
Teachers should be perfect in the subject area to teach the subject effectively. A great
teacher is one a student remembers and cherishes forever. Teachers have long-lasting
impacts on the lives of their students, and the greatest teachers inspire students toward
greatness. Teachers should always be innovative and more updated day by day.
Action research is one of the best paths to being a great teacher one day. Action
research helps teachers to identify their problems and overcome them. This study
helps me to enhance my qualities as well as attitudes towards my career. Some of
them are as follows, Improves teachers' ability to be analytical about their practices.
 Increases receptiveness to educational change and instructional

effectiveness
 Improves decision-making skills/awareness
 It Helps teachers view teaching as a type of inquiry or experimentation
 Increases reflection about teaching
 Increases understanding of the dynamics of a classroom
 Heightens the curiosity of teachers
 Empowers teachers by giving them greater confidence in their ability to
promote change
 Can expand career opportunities and roles for teachers
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 Encourages positive change and enables teachers to become agents of
change
 Identifies or verifies which methods work
 Increases awareness, evaluation, and accountability of decisions made
01.6 Vision of the problem
The problem I encountered in my classroom learning and teaching process was that
students' performance in the basic accounting concepts and book-keeping was below
average due to a poor understanding of the topic. I focus on addressing the gap in how
to select a suitable teaching strategy to enhance the students' understanding of basic
concepts of accounting and book-keeping. Commerce is a practically-oriented subject
therefore, teachers should relate lessons with their real-life experiences then they can
easily understand. Accounting is a valuable field to make a career for students.
Teachers should not expect the best performance from commerce students only
relying on traditional teaching methods. Traditional methods were not supportive to
students to get work experience, engaging and involving. By combining traditional
teaching methods with student-centric ones, accounting lessons can be engaging and
exciting. This research may help to motivate the teachers to use such methods. By
altering the methods in which the content is delivered, teachers can help students view
accounting not as a boring subject, but as a vital skill that is relevant in students'
everyday lives.
01.7 Chapter summary
The first chapter of this research opens with the background of the study and further
describes the Investigating of the strategies to understand the basic concepts of
accountancy in grade 11 Commerce Studies. This is followed by the problem
statement, the background of the problem, identification of the problem, the
significance of the research, and the relationship between the problem and the
professional role. The chapter concludes with the vision of the problem.
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CHAPTER 02
FINDING THE FACTS RELATED TO THE PROBLEM
“A teacher is one who makes himself progressively unnecessary.”
–Thomas Carruthers
This chapter provides an overview of the close context and previous research on basic
accounting concepts. It introduces the framework for this research. The main purpose
of the literature review work was to survey previous studies on knowledge sharing
and intranets.
02.1 Close Context
I started my teaching practice at the beginning of this year. But on the first day, I did
not teach a particular class. I carried out classroom observations to get a rough idea
about students. I observed students when my mentor teacher carried out the lesson.
On that day the teacher taught an accounting lesson. I have observed that some
students were active and some were not actively participating in the lesson. I have
noticed that some students did disruptive talking, chronic avoidance of work,
clowning, and did not answer questions well. But some students performed well in the
lesson. They answered well, and actively participated in the lesson. After the lesson, I
have a discussion with my mentor teacher about what I have observed in the
classroom. She gave me her lesson plan reflections to get more idea about the
students' behavior in accounting lessons.
When I started teaching, I also did accounting lessons. Every day at the end of the
lesson, I gave a question to observe their understanding. But some of them were
trying to memorize the whole thing that they have learned. They did not give the
slightest effort to understand the essence of the lesson. I assumed that the students are
unable to get a real understanding of the theory because the teaching strategy does not
touch on real-life experiences. Some students answered well because they got the
basic theory behind the lesson. I realized that the problem is teaching strategy as I
only used teacher-centered strategies such as posters and lecture-discussion methods
to teach them. I discussed with the students about the lesson and their opinion on
accounting. During the discussion, I realized that students always try to memorize
things like parroting, but they did not try to understand the concept or the theory
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behind that lesson. After considering the facts that I have collected through the
discussion as well as my mentor teacher's lesson plan reflections, I felt the main
problem is that the basic concept of accounting is not clear to students. Then I
observed some lesson plan reflective notes of mine as well as other commerce
teachers'. Then I understood the problem is teaching methods, teaching techniques,
teaching aids, and teaching strategies that any teacher (including myself) used in the
learning-teaching process. Most teachers use teacher-centered methods to teach
accounting. Modern teaching strategies like a student- centered methodologies that
involve active learning by the student for him or her to get hands-on experience while
gaining an in-depth understanding of what he or she is learning and enabling the high
performance of students. According to Leveson and Lynne (Leveson, 2004)what
students learn is influenced by how they were taught. Commerce is a practically-
oriented subject. Teachers should relate lessons with their real-life experiences so they
can easily understand. A teacher is responsible for molding the personality of a
student and developing the behavior of a student in a positive way. The routine
learning method used by teachers traditionally made learning more difficult.
Therefore I realized to make learning more pleasant and approachable for students,
teachers have to move on from the traditional teacher-centered approach to the
modern student-centered approach.
Various entities suggested that educators must use more active -learning methods to
enhance the creativeness, innovation, and logical skills of students. Through my
reflective notes, direct observation, and discussion, I understood that the problem is
my teaching method. Teaching methods are the broader techniques used to help
students achieve learning outcomes, while activities are the different ways of
implementing these methods. Teaching methods help students to master the content of
the course and learn how to apply the content in particular contexts. Then I decided to
change my teaching method according to the subject content accordingly. When
teachers use multiple strategies to support the teaching and learning process, student
achievement and engagement are both evident. I realized that if I can implement
some effective teaching strategies such as case studies, pair works, PowerPoint
presentations, and real-life experiences students can gain more knowledge. Great
planning and execution on the part of a teacher are also essential to ensure the
learning process is cohesive and results in comprehension. It is only when the teacher
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is prepared and organized in creating these strategies do they yield positive results for
students.
02.2 Academic context
This section highlights previous studies focused on the study. The main purpose of the
literature review work was to survey previous studies on knowledge sharing and
intranets.
02.2.1 Challenges Faced
According to Victor Okey‟s (Nigeria) Problems Facing Teaching and Learning of

Financial Accounting in Senior Secondary schools research paper (Okey), observed
that teachers, and the methods of teaching influence students' attitudes toward
learning to account for. Therefore accounting teachers should be provided with
adequate and appropriate instructional materials for effective teaching and learning of
financial accounting in senior secondary classes.
Rodrigo M. Velasco (Velasco, October 14, 2019) states anywhere in the world,
accounting is highly regarded as one of the most challenging subjects in business
programs. This is usually associated with a high failure rate; a pressing issue that
deserves an intervention. High failure rates can be summed up to student-associated
factors and teacher factors. According to this research study students‟ main challenge
is the tough examination which accounted for the difficulty in memorizing accounting
rules/concepts and understanding accounting terminologies. From the students'
viewpoint, failure can be associated with three major personal aspects: background
knowledge challenges faced in learning the subject and study habits. From teachers'
perspective, they preferred the traditional lecture/discussion methodology and
students learn better with practice tests, pair activities, and small group discussions.
On the other hand, the results of the teachers' FGD identified lack of prior knowledge,
poor attendance, heterogeneous set of students, a large number of students per class,
and late registration as the primary factors for high failure rate. Although the
methodologies and interventions are in place, the teachers need to be sensitive to the
level and nature of their students. There should be some actions to be taken to address
the weak skills of the students.
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Filiz Angay Kutlu, Adnan Dönmez and Kürşad Çavuşoğlu (Filiz Angay Kutluk,
September 30, 2018) declare that reasons to fail Accounting lessons were that they
didn't study enough. Also, almost half of the students stated that they can't understand
accounting. The best method of understanding the theoretical part of "Accounting"
courses is using a blackboard and power-point presentation together, and the best
method of understanding the practical/exercise part of "Accounting" courses is using a
blackboard. More than half of the students think case studies should be used and they
should get the course notes before lessons to be prepared.
James A. Oben, Lilian I. Nwosu, and Calvin Mahlaule state that there are six key
challenges faced by accounting students at universities who want to pursue an
accounting career. Critical challenges include "Amount of academic coursework
load"; "Poor time-management and inadequate revision"; and "Difficulties in
mastering teaching methods". In this regard, this paper aids in understanding the
factors affecting student achievement in the South African context and contributes to
the scholarship of the teaching of accounting, which is a very important issue in South
Africa, but also worldwide.
Rabia Özpeynirci, Mehmet Yücenursen, Haluk Duman, and Ibrahim Apakd (Rabia
Özpeynirci, 2013)declare the Underlying Reasons for Students' Success or Failure in
Accounting Lessons. They state the success and the failure of the students in
accounting lessons depend on several factors. As an example of these factors, the
educator factor: is the ability to impart the theoretical information to the practical,
physical feasibility: the laboratories besides classes, etude, working, and counseling
services, etc. One of the reasons for students' failure is inappropriate teaching
methods. Teachers' utilization of class assessment techniques and use of learning
techniques (active learning, open learning, etc.) effectively will cause positive
influences on students' learning activities. In this respect, supporting lecturers with
pedagogical education will cause an increase in students' learning. Another factor of
students' failure in accounting lessons is students do not understand the content of
lessons. It is seen that when students do not understand the content, they cannot see
the whole picture of the course. Lecturers should make students comprehend the
content, objective, and target of the course and teach how students can use the
beneficial knowledge gained from lessons in educational and professional times of
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their lives. Efficient and productive use of educational learning methods should be
used to influence students' learning, positively. Lecturers who choose modern
education techniques in accounting education should pay attention to the factor below
 Delivering course content via course material that consists of visual
communication,
 Use of strategies that encourage students to write during giving the lecture,
 Giving computer-supported education,
 Use of case studies,
 Accustoming students to group studies with collaborative learning methods.
02.2.2 Teaching Strategies
Isaac Ampofo Atta Junior, Isaac Ampofo Atta Senior, and Beatrice Ampofo (Isaac
Ampofo Atta Junior, 2021.01.16)conduct the study to talk about improving the
academic performance of form two Accounting Students of Toase Senior High School
by applying the double-entry principle through group learning technique. The key
findings of the study include the following: Teachers are often reluctant to abandon
the traditional teacher-centered approach of teaching the double-entry principle at
Toase Senior High School. Teachers lack specific training and qualifications in using
the group learning method during teaching and learning the double-entry principle.
Teachers have a positive perception of the use of group learning methods in teaching
and learning. Students' academic performance in Accounting improves significantly
when teachers use the group learning method as a teaching aid. Students develop an
interest in learning Accounting during the group learning method. The findings
indicate that the use of group learning methods to enhance teaching and learning will
motivate students to learn Accounting and improve their academic performance by
providing high classroom participation, a deeper understanding of concepts, and
equipping them with knowledge and skills. This then lays the foundation for future
actions to improve upon the implementation and application of group learning
methods during the teaching and learning of Accounting.
According to Prof. Sunita A. Rai (Rai), Education is a vital process for personality
development and social change. The teaching profession is filled with countless
opportunities to enrich the academic lives of students. The teaching strategies used
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must therefore be in line with the contextual learning theory where the aim of
education is the integration of content learned with real-world experiences. Using
audio/visual aids in teaching is one way to enhance lesson plans and give students
additional ways to process subject information. Therefore, teaching tools such as
interactive case studies, simulations and games, and group work are widely
recommended by several research organizations. In accounting theory and practice
development, teachers need to do more to keep up with the rapid business change.
The solution is to modernize teaching through a student-centered, blended approach
that incorporates the Internet, social media, video, and games with traditional teaching
methods to provide the student with a rich and meaningful learning experience.
Teachers should arrange Plant tour visits for the students to provide them with
practical knowledge of the subject. For convenience, students should be divided into
small groups for the visit.
Liphie Pereira and Burman Musa Sithole (Musa, February 2020) state that Learning
and teaching Accounting at all levels of education require the adoption of learner-
centered approaches. The purpose of this paper was to enhance Accounting teachers'
recognition of learner-centered pedagogy as an approach to learning and teaching that
constructs differently the roles of the teacher and learner in the Accounting classroom.
It has raised recognition of the weakly classified nature of the relations between the
teacher and the learner as opposed to the strong relations of power with which the
teachers are familiar. This recognition is necessary to enhance the realization of
learner-centered pedagogy in the Accounting classroom. Producing legitimate learner-
centered learning and teaching practices is not something that can happen overnight.
It takes time because it is dependent on whether teachers and learners can recognize
what their roles are within a learner-centered system and how different those roles are
from what they are familiar with. Studies therefore that are concerned with
recognition make a significant contribution to curriculum change and implementation.
Peace O. Okougbo and Elewechi N. Okike (Okike, 16 June 2021) found that there is a
slight agreement between the students on their preferred teaching strategies. Be that as
it may, on average, it is observed that the students prefer the active learning strategies
over the passive learning strategies. Consequently, accounting educators need to be
trained on how to incorporate active learning strategies in teaching accounting ethics.
Page | 13
This study emphasizes the importance of teaching accounting ethics using active
learning strategies. The active learning strategies will enable the students to become
active learners rather than passive learners such that the students can personally
construct their knowledge. Accounting educators should ensure that accounting ethics
as a taught course is taught using active teaching strategies, such as case studies, role
plays, digital video, games, etc. which are useful in aiding the teaching process of
accounting ethics.
According to SAVA Raluca (Raluca, 2016) activation of teaching-learning of the

accounting domain involves the use of some methods, techniques, and procedures that
involve the student in the learning process, aiming to develop critical thinking,
stimulate creativity, develop an interest in learning, in the sense of forming him as an
active participant in the training process. The option for one method or another is also
in a close relationship with the teacher's personality and level of preparation,
predisposition, and the student group learning styles with which it is worked. Using
interactive teaching methods in the classroom, the hope is to have a self-confident,
critical-thinking student who fully understands the terminology and fundamentals of
accounting.
Nurshafikah Shaffie, Rosliza, and Ismail (Shafie, 2019) state that the learning
strategies are preferred by accounting students at UMT. The online survey answered
by 150 students (from Years 1 to 3) shows that the deep learning approach is
preferred by the students compared to the surface learning approach. However, there
is no significant difference between male and female students' preferences concerning
learning strategies. The findings would be of importance for accounting lecturers in
selecting the appropriate teaching and learning strategies, especially concerning the
alignment between course learning outcome, assessment, and methods used in the
learning process. Students in higher education need to be responsible for their
learning and hence, lecturers need to match the teaching and learning strategies to
motivate students to learn effectively. The research can also be expanded by
examining the relationship between the learning strategies preferred by accounting
students with their academic performance. The use of a deep learning strategy
suggests better academic performance as compared to a surface learning strategy.
However, in UMT, most of the accounting students could not maintain their CGPA as
Page | 14
they progressed from Year 1 to Year 4. It would be interesting to understand the
reasons why the CGPAs keep dropping although the students preferred a deep
approach to the learning process.
Based on the findings of the study of, Md. Waliur Rahman, Md. Khalilur Rahman and
Dr. Muhammed Mahbubur Rahaman (Md. Waliur Rahman, April. 2021 ) depict those
teaching methods which promote student-centered methods and teacher-student
interactive methods should be considered to be the most effective for accounting
subjects in secondary schools. The attainability of teaching methods has mandated
accounting teachers for accounting subjects to incorporate the teacher-student
interactive methods like group discussion, group work, question and answer, and
problem-solving techniques considered to be effective in secondary schools.
Therefore accounting teachers should use those teaching methods considered to be
effective so that they will produce students in business studies groups in secondary
schools who will be effective members of the workforce. When achieving the learning
outcomes depends mainly on two things. The most important one is the class teacher's
active cooperation. It is the right application of teaching methods used by accounting
teachers. The second one is the appropriate use of quality textbooks and other
teaching aids in secondary schools. Effective teaching methods should be ensured
particularly that accounting teachers engage all students in the business studies group
to participate in teaching-learning of accounting subjects at the secondary level.
Accounting teachers are having a great need to face teaching methods with
capabilities to solve real-world problems. Teaching methods emphasize giving space
for students to discover by themselves instead of being spoon-fed and also develop
creativity, and foster problem solving and intrinsic motivation. Teachers should use
effective teaching methods that best suit specific objectives and level exit outcomes to
facilitate the process of knowledge transmission.
According to (Akpobome, Seahi Publication, 2017)business educators in tertiary

institutions in Delta State considered questioning strategies effective for teaching
accounting courses. The finding agreed with Vuaye (2012) who reported that
questioning strategies are effective for teaching financial accounting. Eya (2007)
equally asserted that for the questioning technique to be effective the teacher must
plan the questions to be used, the question must be specific, clear, unambiguous, and
Page | 15
challenging. At the same time, the teacher must applaud the right responses to his
questions to motivate the students. The questioning process is an essential part of
instruction in that it allows teachers to monitor student competence and understanding
as well as increase thought-provoking discussion. Effective and well-organized
questioning strategies will make accounting learning students develop an interest and
be fully involved in the teaching and learning process. Also, the findings indicated
that gender did not significantly affect the mean ratings of the respondents on how
they considered questioning strategies effective for teaching accounting courses. This
also concurred with Starbuck (2003) and Akpakwu and Bua (2014) who noted that
gender does not have any influence on the teaching style of the teacher and that the
differences in patterns of classroom interaction appear to be unrelated to the level of
experience or gender of the teachers concerned. Based on the findings, it concluded
that although it appeared that the respondents considered group discussion strategies
slightly more effective for teaching than questioning strategies, the two strategies are
suitable for improving performance. And also it concluded that although gender
significantly influenced the views of the respondents on group discussion strategies, it
does not in any way negate its effectiveness for teaching accounting.
As a commerce teacher, by referring to all the above research studies I understood

that teaching strategies play an important role in the process of learning and teaching
in accounting studies. Those research studies guide me to find out the most effective
teaching strategies to carry out my research study. I used various teaching
methodologies or new strategies according to the students' interests, and then students
can critically think and identify the accounting treatment to do with various
transactions.
02.3 Chapter summary
Chapter two presents close context and a review of the literature that connects the
challenges faced by the commerce students and more useful teaching strategies. This
review of literature deals with past studies conducted on the subject, to generate
understanding in the area, an extensive review of the literature was carried out by the
researcher. The chapter begins with the close context and winds up with the academic
context.
Page | 16
CHAPTER 03
PLANNING THE RESEARCH PROCESS
“A teacher who is attempting to teach without inspiring the pupil with a desire to
learn is hammering on cold iron.”
–Horace Mann
This chapter explains the steps involved in conducting research. The research process
can be divided into three cycles. Action research is a cyclic process and it has four
phases. These are four steps such as planning, implementation, observation, and
reflection. In this chapter, “I mentioned how I have planned to implement my action
research in the classroom.”
3.1 Research Process
This initiated the research process to address the problem specific to the above
chapters as well as to intervene and reverse the weakness of the students. In this
chapter, “I will study how I worked under research ethics to achieve the primary
objectives of the research.”
3.2 Methodology
I gave a question paper (Appendix 01) to the selected class (30 students) which
contains 40 MCQ questions on bookkeeping and accountancy. By considering the
marks obtained by the students, I selected two students who obtained the lowest
marks. I did extra work with these two students after school twice a week.
3.3 Target Group
The target group is the grade 11 students who have selected business and accounting
studies as one of the basket subjects in G C E O/L.
Page | 17
3.4 Activity-Based Objectives
 To enhance students' understanding of commerce studies.

 To improve student engagement in the commerce period.
 To develop strong relationships among teachers and the students.
 To investigate the most effective teaching strategies to teach basic concepts of
accountancy.
 To study the impact of creative methods of teaching on the students.
 To highlight the various creative methods of teaching accountancy.
 To achieve proficiency in the subject of Accountancy and Bookkeeping.
 To develop a taste for the subject of Accountancy and Bookkeeping.
03.5 Conceptual Framework

Phase 01: A case study
Planning Phase 02: Powerpoint
presentation
Phase 03: Poster presentation
Reflecting
Implementation
Cycle 01
Observation
Planning Phase 01: Pair works

Phase 02: Mixed method
Reflecting Cycle 02 Implementatio

n
Observation
Planning Phase 01: Experimental

Method
Phase 02: Field visit
Phase 03: Guided Discovery
Reflecting Implementation
Cycle 03
Observation
Figure 01 Conceptual Framework
Page | 18
03.6 Basic Activity Plan
Table 02: Basic activity plan
Expected Cycle Phases Evaluation Time

Special Goals (Using allocation
observation
schedule)
Phase 01: Evaluate students 2 hours
Bookkeeping and through their after
double-entry systems answers. school
will explain through a
case study.
Phase 02: In the end, give a 2 hours

Provide a basic The lesson will be question paper after
understanding of Cycle explained through a relating to the school
bookkeeping and 01 PowerPoint subject area.
accountancy presentation.
Phase 03: Evaluate students 2 hours

Ask students to when they present after
prepare a poster to their posters. school
present the steps of
accounting transaction
treatments as a flow
chart.
Phase 01: Evaluate students 2 Days- (2

According to Isaac through the hours after
Ampofo Atta Juniora, booklet. school)
Isaac Ampofo Atta
Seniorb, and Beatrice
Ampofoc (Isaac
Ampofo Atta Junior,
2021.01.16) research
findings I will assign a
pair of work to teach
the lesson. Students
are instructed to select
50 different types of
Develop students' transactions and create
understanding of Cycle a booklet to illustrate
answering a 02 the dual impact and
question in the double-entry of the
test while transactions.
encouraging
group work. Phase 02: Give an 2 hours
As stated in Filiz accounting after
Angay Kutlu, Adnan question that school
Page | 19
Dönmez, and Kursad contains all the
cavusoglu's (Filiz basic accounting
Angay Kutluk, concepts and ask
September 30, 2018) students to answer
research findings in a limited time.
(mixed method), I will
answer a past paper
question on the
whiteboard to explain
how they should
answer in the limited
time on the exam
(lecture method). And
also use a PowerPoint
presentation to explain
the steps students
should do on the
exam.
Phase 01: Evaluate students 2 weeks in

I will ask them to open through their the
a small food stall ledger accounts interval
during the interval and and prime entry time
let them keep all the books.
transactions in the
Ledger to understand
bookkeeping and the
double-entry system.
Enhance students'
understanding of Phase 02: Ask students to 2 days
accounting and Cycle Visit a supermarket or write a report after
bookkeeping 03 a company with based on what they school
through real-life students to observe experienced in the
experience and get real-life supermarket or
experience in how company visit.
businesses run.
Phase 03: Instruct students to Ask

Guide students to prepare financial students to
maintain a diary to statements based maintain a
record the income and on the recorded diary in
expenses of their income and the
homes. expenses beginning
transactions.
Page | 20
03.7 Research Ethics
 Give full consideration to students‟ rights and privacy.
 Keep records privately and confidentially.
 Make aware parents before conducting the research and get permission.
 Get permission from the related authorities in advance.
 Give equal priority to every child without any bias.
 If there are any tests, make aware of students in advance.
 I do not submit information obtained from books without proper citations.
 Make sure that the student is not harmed in any future intervention in the
matter.
03.8 Limitations of the research

 It cannot be generalized.
 There is a time limitation to doing the extra work within the school time.
 Most of the learning strategies cannot be used with limited resources.
 This action research is limited to the 11th-grade student of my choice.
 I will limit this research process to the problem of getting low marks for
the given MCQ question paper.
 I will limit the research period to 03 months as this action-based research
is being done to fulfill an educational need.
03.9 Chapter Summary
This chapter presents the research methodology used in this study to find out the
answer to the problems. In detail, it describes the research process, activity-based
objectives, conceptual framework, basic activity plan, research ethics, and limitations
of the research.
Page | 21
CHAPTER 04
IMPLEMENTATION, OBSERVATION, AND

REFLECTION
“They may forget what you said but they will not forget how you made them
feel.”
Carl Buechner
04.1 Student selection
"I gave a question paper to the selected class (30 students) which contains 40 MCQ
questions on bookkeeping and accountancy." Marks obtained by the students are as
follows.
Table 03: Selection text marks
Students Name Marks

1. 78
2. 84
3. 86
4. 56
5. 70
6. 68
7. 54
8. 78
9. 34
10. 50
11. 68
12. 76
13. 84
14. 80
15. 82
16. 74
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17. 70
18. 78
19. 60
20. 68
21. 54
22. 58
23. 38
24. 54
25. 56
26. 86
27. 64
28. 54
29. 58
30. 68
By considering the above marks “I have selected No 9th and 23rd (Appendix 1)
students to continue my research study.”
04.2 First round of intervention
Under cycle 01 "I have planned to provide a basic understanding of book-keeping and
accountancy."
Phase 01: Bookkeeping and double entry system explained through a case study.
(Appendix 2)
First of all “I gave the following instructions to do a case study.”
 Read the case and associated questions carefully.

 Highlight the main points of the case and any issues that you can identify.
 Read the questions closely and analyze what they are requiring you to do.
 Read the case again, linking the information that is relevant to each question
you have been asked.
Page | 23
According to the above instructions, students did the case study observation activity.
By answering (Appendix 3) the case study they have scored as follows.
Table 04: Case study answers‟ marks
Student Name Marks

1 48
2 42
Reflection of Phase 01:
Both the students showed positive interaction towards the lesson rather than school
time. “They always raised their hands if they did not clear on that area.” When
considering the school time they never raised questions on doubtful areas. Students
always prefer new methods of teaching to enhance their knowledge. Still “they have
some unclarity on the basic accounting concepts.” “I have to plan my next activities
by giving more priority to accounting concepts.”
Still, both of them show some backwardness in identifying recordable and non-
recordable transactions. "I have to lock after that point also. When considering the
time when answering and reading the case study, they took much time to do that."
They need extra support to get the related factors from the case study that is needed
when answering questions. In their Ordinary Level examination, they have to answer
a case study question.
At the end of the day, they have developed their skills on answering a case study."
They learned the steps that have to follow when studying the case study. According to
my point of view, if they enhance their knowledge of basic concepts of accounting
they can score more on case study questions. "I feel very happy because they tried
hard to answer well." By doing this activity "I understood students have the
willingness to learn but they have no proper guidance and individual attention to
enhance their learning."
In the next steps "I should focus on more practical activities because if they do
something they can understand the concept well."
Page | 24
Phase 02: The lesson will explain through power point presentation.
"I have explained the lesson through a PowerPoint presentation. In the PowerPoint
presentation, I have added some short video clips that students can observe the real-
life experiences of how the business runs." While the presentation is going on, "I have
instructed them how they should take notes on the lesson."
At the end of the lesson "I gave a question paper relating to the subject area. To that
paper, students have scored as follows (Appendix 4)."
Table 05: Question paper marks
Student name Marks

1 54
2 58
Reflection of Phase 02
Students' lesson engagement improved in that previous phase. "They have gathered
new knowledge through video clips in the presentation." "They have developed their
questioning ability." Now they can identify the difference between recordable and
non-recordable transactions. But still, they have some difficulties in identifying the
prime entry books and the source documents.
It is well known and studies also show that the impact of pictures is more effective
than text. It is easy for students to keep information in their minds if they learn things
by using visual tools. A typical PowerPoint presentation contains pictures, graphs,
diagrams, and bullet points. It increases the memory capacity of the mind. It also
helps students remember information for a long time. A PowerPoint presentation can
enhance the intellect of students. At the same time, it helps the teachers in their
teaching methods. Different fonts, visual effects, and highlighting can help students
learn new information more quickly. It leads them to write better answers in their
exams. Videos create a more engaging sensory experience than using print materials
alone. Students get to see and hear the concept being taught, and they can process it in
the same way they process their everyday interactions.
Page | 25
According to my point of view, "I identified that I should get more engagement from
students when explaining the lesson." When considering the answering speed it seems
that needs to be further improved. It is clear from their answers that they understand
the basic accounting concepts. Understanding of the accounting process needs to be
further developed.
Phase 03: A poster to present the steps of accounting transaction treatments as a flow
chart.
First, "I have made a discussion on the steps in the accounting process and then I
instructed them to prepare a poster about what we discussed." The main purpose of
this was to see the students' understanding as their creation. Students were given
complete freedom to create this poster. A poster presentation is an effective way to
demonstrate knowledge and skills at the end of a lesson or unit. Provide learners with
posters, pens, and printing materials if required. It is the fastest, most effective way of
presenting a new idea, skill, or concept to the class. It allows students to practice
skills. I used the following observation schedule to evaluate students' performance
(Appendix 5).
Table 06: Observation Schedule 01
Criteria Students
1 2
Make a creative poster to describe steps in the accounting process (30) 25 25
Clear presentation (30) 20 15
Provide necessary examples for each step (20) 10 15
Answer the question (20) 10 05
Total 65 60
Their creative thoughts have grown with time. “I understand that they have a good
understanding of the steps in the accounting process.” It was clear to me that the
presentation skills have to be developed. Understanding of prime entry books and
source documents needs to be further developed. “Students have developed their
Page | 26
thinking capacity.” “They try to do their maximum.” “They have been encouraged to
learn by doing." When considering the general classroom activities, “they have
developed their involvement.”
The poster presentations allowed for quick and efficient marking, immediate
feedback, and an opportunity to validate the students' participation. Poster
presentations are offered as an innovative way to encourage deep meaningful
engagement and learning amongst peers and facilitators. Poster presentations should
be more widely considered as an innovative way of encouraging deeper engagement.
"I am really happy to see that progress from the students. I hope to develop them to
their maximum. In this position, I understood that students are developed through
correct guidance and the use of correct teaching methods." Teaching methods can
have a positive or negative effect on students' learning. As teachers, we should know
how to select a teaching method so that students can gain more knowledge in that
subject area. First cycle students' progress can be graphically represented as follows.
Cycle 01 evaluation marks

70
60
50
M
a 40
r
k 30
Selection Test
s
20 Phase 01
Phase 02
10
Phase 03
0
student 1 student 2
Selection Test 34 38
Phase 01 48 42
Phase 02 54 58
Phase 03 65 60
Student name
Figure 2 Evaluation marks of Cycle 01
Page | 27
According to the graph "both the students have developed their performances up to
some extent in basic accounting concepts and book-keeping." There are some factors
to develop more.
"I think teamwork will improve rather than practicing individually". When they
engage in a group activity they can share their ideas. Collaborating with team
members that may be strong in a skill students want to develop can also help students
progress and guide them with firsthand knowledge and advice. Other than that
students need more support on time management in the exam. Still, they show some
difficulties in answering a question in the given time slot. Then "I decided to enter
into the second cycle."
04.3 Second round of intervention
In the second cycle, I planned to develop students' understanding of answering a

question in the test while encouraging group work. I have planned this cycle based on
the research findings that I referred to under the academic context. I did this cycle in
two phases." Pair work is a natural way for students to talk and learn more. It gives
them the chance to think and try out ideas and new languages. It can provide a
comfortable way for students to work through new skills and concepts and works well
in large classes. Pair work is suitable for all ages and subjects.
Phase 01: Assign pair work to teach the lesson.
According to Juniora, Seniorb, and Beatrice's (Isaac Ampofo Atta Junior, 2021.01.16)
research findings, ``I had assigned a pair work to teach the lesson." Students are
instructed to select 50 different types of transactions and create a booklet to illustrate
the dual impact and double-entry of the transactions. "I guided them to cover all the
assets, liability, equity, expenses, and income tractions." This activity is very useful to
them because it carries most of the different transactions. By knowing the fifty
transaction double entries in the future they can easily handle various kinds of
transactions. Dual impact and double-entry play an important role in book-keeping. If
students can identify the correct double entry they can do the rest very easily. The
beauty of creating a booklet is it provides opportunities for students to work together.
They can brainstorm their ideas as a pair, and when it's time to write the book,
students can partner up and revise one another's work.
Page | 28
“I evaluated their booklet through the following observation schedule.” Their marks
are as follows.
Criteria Student
1 2
Creativity in making booklet (20) 15 15
Teamwork. (25) 20 15
Collaborative work. (25) 20 15
Answer the questions (30) 20 25
Total 75 70
It is a very good activity and "students did it well." "They prepared a booklet with
fifty transactions. They did the work in a very collaborative manner." One student was
less collaborative than the other. "I noticed that while pair work is going on. I should
focus more on that area in the next activity." According to my point of view, "they
can do more effective work with the help of their peers. They can identify their
strengths and weaknesses. They can share their knowledge. Their work was really
good." When answering the question "I identified a great difference. They tried to
give the answers by reasoning ability. Now they can develop their answers by
themselves without memorizing notes." By doing this activity "I identified that the
lecture method is no more valuable to do accounting subjects."
Students can grab the real concepts through involvement rather than listening to what
the teacher says in the classroom. Students learn a great deal by explaining their ideas
to others and by participating in activities in which they can learn from their peers.
"They develop skills in organizing and planning learning activities, working
collaboratively with others, giving and receiving feedback, and evaluating their
learning." And "I understand students prefer to do activities not writing notes in the
book." "They are more interested in doing different things and different kinds of new
activities." Then as teachers, we always try to give different kinds of activities for
students to do in the classroom or the school environment.
Page | 29
Phase 02: Answer a past paper question using a whiteboard and PowerPoint
presentation to explain how they should answer in the limited time on the exam.
As stated in Filiz Angay Kutlu, Adnan Dönmez, and Kursad cavusoglu's (Filiz Angay
Kutluk, September 30, 2018) research findings (mixed method), “I answered a past
paper question on the whiteboard to explain how they should answer in the limited
time on the exam and I used a PowerPoint presentation to explain the steps students
should follow in the examination.” Managing time effectively in the exam is critical
to success. “There will always be plenty of easy marks on every exam paper, so it is
vitally important that focus on accumulating these easy marks and do not allow
becoming bogged-down in the difficult parts of the paper.” „I gave the following steps
to follow in the examination.
1. Concept- Students can complete their paper on time only if they know the
basic concept of every topic is clear. If their concept is clear then it will take
less time to solve any question.
2. Practice – Students should practice the questions as much as they can, it will
clear their concept, and bust up their confidence and by practicing more it will
take less time to solve any questions.
3. The reading time- Firstly, students should know that the examiner provides
extra time at the start of the paper, just to read the question paper. Students can
quickly overview; mark questions and mentally make the answers to them.”
After explaining the steps "I have given a question and asked students to complete a
question in the given limited period." Their marks are as follows. Table 08:
Observation Schedule 03
Criteria Students
1 2
Question paper (80) 60 62
Complete on time (20) 20 20
Total 80 82
Page | 30
A common complaint that can be heard from students after appearing for their exams
is that they are unable to complete their papers within the given time frame. One of
the key reasons behind this is that an equal amount of time is not given per question,
which delays the completion of the paper. On such an occasion, time management is
crucial to help students reach their goals within the given set of time.
There is no such thing as time. No one understands this better than the student going
to the exam. Everyone has the same number of hours per day, but it all changes the
way he or she spends those hours. Time management, separating time between
specific activities has not traditionally been taught as an academic subject, but it is the
key to academic success.
At the time of writing the exam, the biggest fear that a student has is "Will I be able to
complete my paper?" Division of time is crucial at such a juncture wherein the student
needs to allocate a small amount of time for the easy questions, a moderate amount of
time for the moderately difficult questions, and a good amount of time for the difficult
questions. Deadlines should be set for each question thus allowing the student to focus
on the tougher sets. Students must ensure that sufficient time is spent on revision.
After explaining how they should answer in the exam they felt that. Both the students
were able to answer the question within the given time slot. That is a great
achievement in this research. They read the question while marking the important
parts of the questions. Many students misuse the time available during exams, either
to avoid studying or by underestimating the effort and time needed in tackling exams.
When I was marking their answers "I identified that there are only a few parts to be
improved. According to the given instructions, students answered the question well."
By observing them while they were doing the paper, I understood they learn more
things about how to manage their time during the exams. Students cannot get that
practice without doing that.
Page | 31
Their improvement in cycle 02 can be graphically represented as follows.
Students Marks of Cycle 02

90
80
70
60
m
a 50
r
k 40
Selection Test
s 30 Phase 01
20 Phase 02
10
0
Student 01 Student 02
Selection Test 34 38
Phase 01 75 70
Phase 02 80 82
Student name
According to the graph both the students have developed their performances to great
extent in basic accounting concepts and book-keeping. There are only a few factors to
develop. To enhance the understanding of accounting and book-keeping through real-
life experience "I decided to move to cycle 03. Students always like to change. And
also if they do that they will never forget what they have learned. I want that level
from the students."
Learning opportunities are far greater when children have the chance to experience
something firsthand. Not only does it allow children the opportunity to use all their
senses when they are exploring a new object or experience, but it also increases
motivation, can improve behavior as the child is more engaged, helps to develop
communication and language skills as experiences give children something to talk
about, and consequently, further develops their understanding of the world.
Page | 32
04.4 Third round of intervention
In the third cycle "I planned to develop students' understanding of accounting and
book-keeping through real-life experience or learning by doing." Learning by doing is
the simple idea that we are capable of learning more about something when we act.
When students are forced into a situation where they have to do what they need to
learn, it is easier to remember those things. Every action provides personalized
learning experiences, and it is where motivation is built. That motivation connects to
what is learned and felt. It teaches that learning is relevant and meaningful. As
educators, we are always striving to grow our abilities as teachers. As we continually
try new strategies in our classrooms, it is important to take time to reflect on
successful ones and those that need adjusting so that we can achieve the goals we set
for ourselves and our students.
Phase 01: Ask students to open a small food stall in the interval.
Relevance and real-world learning in the classroom are so important for students, not
only to engage in learning but for them to care about the content. Then "I have guided
them to open a small ice-cream stall in the interval and let them keep all the
transactions in the Ledger to understand bookkeeping and the double-entry system."
Rather than saying the double entries of transactions students can identify the double-
entry through experience. While they were doing the stall "I was guiding them by
giving necessary instructions." Experiential education teaches students to examine
their actions and their thought processes, and even their emotional responses.
Experiential Learning is the process of learning by doing. By engaging students in
hands-on experiences and reflection, they are better able to connect theories and
knowledge learned in the classroom to real-world situations. When they do a stall they
know how they should collect the capital to start, and how they should manage their
money." Then when they come to the classroom they can do any adjustment with their
experience."
In the beginning "I have guided them to maintain all the records of their small
business." From this activity, they get real-life experience with collaborative work
between the two of them. At the end of two weeks, they prepared prime entry books
Page | 33
and final statements to calculate their profit or loss. The observation schedule is as
follows.
Criteria Students
1 2
Identification of prime entry books (30) 28 28
Maintain source documents (30) 25 25
Teamwork (20) 15 18
Total 84 85
It is a very good activity. And students did it well. "They did the stall very well. They
had a good profit also." It is an amazing experience for them. "I did not expect that
kind of thing from my students. I felt very happy. And I was really satisfied with my
effort in doing this research. I appreciated my students and I even motivated them to
do more things like that. I understand they have hidden talents."
As teachers, we should identify these talents by providing opportunities for them to

show these talents. And also we try to develop these talents by using various learning
teaching strategies. And "I understand students prefer to do activities not writing notes
in the book." They are more interested in doing different things and different kinds of
new activities. Then as teachers, we always try to give different kinds of activities for
students to do in the classroom or the school environment. By asking questions "I
understood students did this activity in a very clear manner and clear understanding."
When students participate in experiential education opportunities, they gain a better

understanding of subject content, a broader view of the world and an appreciation of
community, insight into their skills, interests, passions, and values, opportunities to
collaborate with peers, positive professional practices and skill sets and self-
confidence and leadership skills. Throughout the experiential learning process,
students are actively engaged in posing questions, investigating, experimenting, being
Page | 34
curious, solving problems, assuming responsibility, being creative, and constructing
meaning, and are challenged to take initiative, make decisions and be accountable for
results.
Phase 02: Visit a supermarket and a bank to observe and get a real-life experience
Most of the children do not know the prices of the goods, how to do bank work, or
how to get the goods from the market. Commerce is a very practical-oriented subject.
Therefore students should always engage in economic activities with their parents.
Field visits enrich and expand the curriculum, strengthen observation skills by
immersing children in sensory activities, increase children's knowledge in a particular
subject area and expand children's awareness of their community.
As teachers, a field visit is one of the best tools that we can use to provide every
student with real-world experiences. A field trip or excursion is a journey taken by a
group of people to a place away from their usual environment. In education, field trips
are defined as visits to an outside area of the normal classroom and made by a teacher
and students for purposes of first-hand observation. Whether that is a visit to the local
grocery store, a library, a museum, or a bank, each experience that a student
participates in contributes to their understanding of the world. When students leave
the classroom, they see the connections between what is happening at school and in
the 'real world'. They begin to see that what they learn within the walls of the
classroom can help them solve the problems they see in the world around them and
can have a direct impact on who they become as people.
By considering those factors "I have planned a supermarket visit. I took them into a
supermarket and let them observe how people function in the supermarket." With the
outlet manager's permission "I got a chance to examine the billing system and the
storeroom system." That is a great opportunity for me as well as students. Students
gain new knowledge on when people get goods, how they are deducted from the
storeroom system and all. Meantime "I took students to a bank also. And with the help
of a bank staff member, students get all the information about all types of saving
accounts, loans, and all others." After that "I ask them to write a report based on what
they experienced in the supermarket and bank visit. I have allocated marks for their
report using the following observation schedule."
Page | 35
Criteria Students
1 2
Systematically observe and accurately record the situation (25) 20 22
Continuously analyze your observations (25) 22 24
Use of language & Creativity (30) 26 23
Total 86 89
When observing their reports "I understood they learn more things and gain life
experience from this field visit." Students can access tools and environments that are
not available at school. Our communities are rich learning laboratories. Each
experience solidifies learning and supports important academic concepts. Field-based
learning increases test scores. Field trips and hands-on learning make concepts more
memorable. Additionally, field trips are important because students can engage with
content in a variety of ways. Concepts are presented through all different media and
different modalities, so students who struggle with traditional learning can feel smart
and confident. They can access the content better when they can learn holistically.
Field trips help students interact with what they are learning. The experience goes
beyond reading about a concept. Students can see it, manipulate it or participate in it
physically. Students can see elements with their eyes rather than reading about them
and believing what they are told because it is in print. Field trips provide
entertainment for students. They often serve as a powerful motivator for students.
Breaking away from the routine provides students with a refresher that might make
them more focused back in the classroom. Learning and fun make a great
combination. Field trips are considered fun, but the children learn as well, whether
they realize it or not. Field trips take the book learning from the classroom and extend
Page | 36
it to life. Students often question the importance of topics they study in class. Field
visits can answer the question of how learning can be applied in life.
Phase 03: Maintain a diary to record the income and expenses of their home
From the beginning of these activities "I have asked them to maintain a diary to make
their home income and expenses." Most of the students are not aware of their parents'
salaries and their expenses. But as commerce learning students they should be aware
of those things. That may help their education and also their lives. If students know
about their home income and expenses they will never trouble their parents by asking
lots of unnecessary things.
At the end of the period "I ask them to prepare financial statements based on the
recorded income and expenses transactions." When they are preparing their income
and expenses they are very careful in recording and finalizing accounts. From that,
they learn about how they should record transactions and how they should prepare
financial reports with zero errors.
Finally, “I have given marks according to the following observation schedule by

observing their diary records and financial statements.”
Criteria Students
1 2
Identification of prime entry books (30) 28 27
Maintain income and expenses records (30) 25 28
Preparing financial statements (20) 16 18
Total 87 91
It is a very good activity. And students did it well. Actually "I felt very happy. And I
was satisfied with my effort of doing this research." Now they have a good
understanding of bookkeeping and basic accounting concepts. This part is the
Page | 37
foundation of this subject. Now they can build a strong building on it. According to
my point of view, students are more benefited from my research. Actually "I saw that.
Their academic performance also becomes high." By doing these activities" I was felt
is teaching methods can affect students positively and negatively." The responsibility
is with the teacher. Teachers should select the most beneficial teaching method to
teach the lesson. And also per the lesson outcomes, teachers should change the
teaching method. Because students always prefer changes. They like to experiment
with new things.
Their improvement in cycle 03 can be graphically represented as follows.
Evaluation marks of cycle 03

100
90
80
70
M
60
a
r 50
k 40 Selection test
s
30 Phase 01
20 Phase 02
10 Phase 03
0
Student 1 Student 2
Selection test 34 38
Phase 01 84 85
Phase 02 86 89
Phase 03 87 91
Student Name
When compared to the selection test marks with this cycle 03 marks they have done a
great job. According to me, the teaching method does a great job. Compared to the
beginning students' answers also developed critically with reasoning ability. With my
research objectives, I need this development from the students. According to my side
"I felt that I did it as much as I could."
Page | 38
Their improvement from the beginning to the end of cycle 03 can be graphically
represented as follows.
Overall progress
100
90
80
70
60
M
a
r 50
k Student 01
s 40 Student 02
30
20
10
Figure 5 overall evaluation marks.
04.5 Chapter Summary
This chapter consists of a report of the researcher's findings and an analysis of the
data that had been collected during the procedure of the research. This study was
conducted by applying various teaching strategies to teach book-keeping and
accountancy. It was conducted in three cycles in which each cycle consisted of three
phases.
Page | 39
CHAPTER 05
CONCLUSIONS AND RECOMMENDATIONS
“Strategy without tactics is the slowest route to victory. Tactics without strategy is the
noise before the defeat.”
- Sun Tzu
05.1 Conclusions
The conclusion drawn from this study is that the teaching methods used by teachers
are considered to be effective for accounting subjects. Based on the findings of the
study, those teaching methods which promote student-centered methods should be
considered to be the most effective for accounting subjects in schools.
The activities presented in this research are suitable for any accounting lesson and can
be used by many teachers in their efforts of improving the interactions between
teacher-student and student-student. During lessons, teachers may stop the
explanations and do exercises related to what they explain. Teachers should use new
methods such as pair or group work, field visits, and projects.
Another conclusion is that students must be trained in how to learn. Learning is not
just listening to the teacher and writing notes. Students should use modern techniques
without writing down all the information provided by the teacher. Increase the
teacher-student interactive methods like group discussion, group work, question and
answer, and problem-solving techniques considered to be effective in secondary
schools.
The findings imply that students prefer learning strategies with interactive lessons that
promote a deeper understanding of accounting subjects. Teachers need to match the
teaching and learning strategies to motivate students to learn effectively.
The introduction of new strategies in accounting studies has mandated accounting

teachers to incorporate certain strategies considered to be effective in teaching.
Therefore commerce teachers should use those strategies considered effective in the
Page | 40
teaching of accounting then they will produce students who will be effective members
of the society in future.
The main features of the new approach to teaching and learning include participatory
teaching and learning. Students are actively involved in the learning process. They are
invited to express their opinions and teacher-student interaction will increase.
These conclusions have significant implications for the work of teachers in their
efforts of planning the lessons. Teachers should consider students‟ interests and needs
when designing their methods of teaching. The findings, however, cannot be
generalized.
05.2 Recommendations
From the findings of the study it is recommended that;
1. Commerce teachers should incorporate those strategies with students' needs

and interests to be effective in the teaching of accounting.
2. Commerce teachers should adopt the student-centered strategy and blend
the teacher-centered strategy with other methods that are student-centered.
3. The Ministry of education should provide regular training and retraining of
commerce teachers so they can cope with the trends in teaching strategies.
4. Schools should set up an effective monitoring team to ensure that effective
strategies are used in the teaching and learning of commerce subjects in
their schools.
5. Commerce teachers should use teaching methods that facilitate the active
participation of students at all levels of the education system.
6. The new approach to teaching and learning activities must be focused on
pair work and group work learning, rather than on the individual one.
7. Teachers should encourage students to think and express their opinions on
learning. To enhance those communication skills, teachers should create a
friendly environment where no one is judged for the ideas expressed by
students.
8. Teachers‟ roles have to be changed. They should act as a team member
and facilitator, helping students to discover their methods of learning and
encouraging them to work in groups.
Page | 41
05.3 Recommendations for future research
This study surveys the opinions of two students at one school in Gampaha who are
enrolled in commerce studies. Since this sample size may be limited, further studies
may examine two to fifteen students in the commerce stream.
Further studies may examine modern teaching strategies such as engaging in games,
running a real-life business, internships, and creating personal budgets.
This research may be useful also for other teachers to conduct research in the effort of
preparing and teaching their classes to other subjects as well.
Page | 42
REFERENCES
(AICPA), T. a. (n.d.). What is accounting? Retrieved from Accountingverse:

https://www.accountingverse.com/accounting-basics/what-is-accounting.htm
Akpobome, J. I. ( Seahi Publications, 2017). Strategies Considered Effective for

Teaching Accounting Courses by Business Educators in Tertiary Institutions in Delta
State Nigeria. International Journal of Innovative Social & Science Education
Research.
Filiz Angay Kutluk, A. D. (September 30, 2018). A Study on the reasons of failing in
accounting cource and the teaching techniques for learning accounting better .
Anamur, Mersin, Turkey: International Journal of Research -Granthalayah.
Friedman, T. L. (April 5, 2005). A Brief History of the Twenty-first Century. In 2.

April 5, The world is flat, 3.0 (p. 488). United States: Farrar, Straus and Giroux.
Isaac Ampofo Atta Junior, I. A. (2021.01.16). improving the academic performance

of form two Accounting Students of Toase Senior High School in applying the
double-entry principle through group learning technique. Kumasi, Ghana.: Education,
Sustainability & Society (ESS).
Leveson, L. (2004). Encouraging better learning through better teaching: a study of

approaches to teaching in accounting. Taylor & Francis Journals.
Md. Waliur Rahman, M. K. (April. 2021 ). Exploring the Effective Teaching Methods
for Accounting Subject . Bangladesh: IOSR Journal of Humanities And Social
Science (IOSR-JHSS), Volume 26, Issue 4, Series 4.
Musa, L. P. ( February 2020). Learner-centred pedagogy in Accounting:

Understanding its meaning from a Bernsteinian perspective. Botswana: African
Educational Research Journal.
Nigiria. (2017). Strategies for improving the teaching in junior secondary school.
Okey, V. (n.d.). Problems facing teaching and learning of financila accounting in

senior secondary schools.
Page | 43
Okike, P. O. (16 June 2021). Teaching strategies in accounting ethics: a students‟
assessment of preferred teaching styles. Nigeria: Taylor and Francis Online.
Rabia Özpeynirci, M. Y. (2013). The Underlying Reasons of Students‟ Success or

Failure in Accounting Lessons, A Suggested Model: The Case of KMU - ASU.
“Aksaray”, Turkey: 13th International Educational Technology Conference.
Rai, P. S. (n.d.). Creative methods of teaching accountancy- It's impact. Matunga.
Raluca, S. (2016). Using interactive methods in teaching. Sibiu, Romania: Studies in

Business and Economics no. 11(2)/2016..
Shafie, N. (2019). Accounting students‟ preferences towards in leraning strategies in

university og Malayasiya . Universiti Malaysia Terengganu Journal of Undergraduate
Research.
Study lecture notes. (n.d.). Retrieved from What is Teaching Strategy Definition &
Meaning: http://studylecturenotes.com/different-types-of-teaching-strategies/
Velasco, R. M. ( October 14, 2019). Factors Associated with Failure in Accounting: A

Case Study of the Omani Students. Faculty of Business and Management Studies,
Gulf College, Muscat, Oman: International Journal of Higher Education.
Weygandt, K. a. (n.d.). The accounting Process. Retrieved from Blogspot:

http://accountprocessing.blogspot.com/2011/12/define-accounting.html
Page | 44
APPENDICES
[Appendix 1]
Page | II
[Appendix 2]
Page | III
[Appendix 3]
Page | IV
[Appendix 4]
Page | V
[Appendix 5]
Page | VI
[Appendix 6]
Page | VII
[Appendix 7]
Page | VIII
Page | IX
[Appendix 8]
Page | X
[Appendix 9]
Reflective Journal
2022.01.04
Today is the first day, I did not teach a particular class. I carried out classroom
observation to get a rough idea about students. I observed students when my mentor
teacher carried out the lesson. On that day the teacher taught an accounting lesson. I
have observed that some students were active and some were not actively
participating in the lesson. I have noticed that some students did disruptive talking,
chronic avoidance of work, clowning, and did not answer questions well. But some
students performed well in the lesson. They answered well, and actively participated
in the lesson. After the lesson I have a discussion with my mentor teacher about what
I have observed in the classroom. She gave me her lesson plan reflections to get more
idea about the students‟ behavior on accounting lessons.
2022.01.05
I did an accounting lesson. . I have observed that some students were active and some
were not actively participating in the lesson. I have noticed that some students did
disruptive talking, chronic avoidance of work, clowning, and did not answer questions
well. In the end of the lesson, I gave a question to observe their understanding. But
some of them were trying to memorize the whole thing that they have learnt. They did
not give the slightest effort to understand the essence of the lesson. I assumed that the
students are unable to get a real understanding about the theory because the teaching
strategy does not touch the real life experiences.
10.01.2022 – 22.01.2022
I realized that the problem is teaching strategy as I only used teacher- centered
strategies such as posters and lecture discussion methods to teach them. I had a
discussion with the students about the lesson and their opinion on accounting. During
the discussion, I realized that students always try to memorize things like parroting,
but they did not try to understand the concept or the theory behind that lesson. After
considering the facts that I have collected through the discussion as well as my mentor
teacher‟s lesson plan reflections, I felt the main problem is that the basic concept of
Page | XI
accounting is not clear to students. Then I observed some lesson plan reflective notes
of mine as well as other commerce teachers‟. Then I understood the problem is
teaching methods, teaching techniques, teaching aids and teaching strategies that any
teacher (including myself) used in the learning- teaching process.
07.03.2022- 11.03.2022
I gave a question paper to the selected class (30 students) which contains 40 MCQ
questions on book keeping and accountancy. By considering the marks I selected two
students who have low marks in the selection test to continue my research. I started to
do the 1st round of my implementation process. First of all “I gave the following
instructions to do a case study.” According to the instructions students did the case
study observation activity. I evaluate students through their answers.
Both the students showed positive interaction towards the lesson rather than school
time. “They always raised their hands if they did not clear on that area.” When
considering the school time they never raised questions on doubtful areas. Students
always prefer new methods of teaching to enhance their knowledge. Still “they have
some unclarity on the basic accounting concepts.” “I have to plan my next activities
by giving more priority to accounting concepts.”
Still both of them show some backwards on identifying recordable and non-
recordable transactions. “I have to lock after that point also. When considering the
time when answering and reading the case study, they took much time to do that.”
They need extra support to get the related factors from the case study that is needed
when answering questions. In their Ordinary Level examination they have to answer a
case study question. According to my point of view, if they enhance their knowledge
on basic concepts of accounting they can score more on case study questions. “I feel
very happy because they actually tried hard to answer well.” By doing this activity “I
understood students have willingness to learn but they have no proper guidance and
individual attention to enhance their learning.” In the next steps “I should focus on
more practical activities, because if they do something they can understand the
concept well.”
Page | XII
14.03.2022- 18.03.2022
“I have explained the lesson through a PowerPoint presentation. In the PowerPoint

presentation, I have added some short video clips that students can observe the real
life experiences of how business runs.” While the presentation is going on, “I have
instructed them how they should take notes on the lesson.” At the end of the lesson “I
gave a question paper relating to the subject area. Students' lesson engagement
improved that previous phase. “They have gathered new knowledge through video
clips in the presentation.” “They have developed their questioning ability.” Now they
can identify the difference between recordable and non- recordable transactions. But
still they have some difficulties in identifying the prime entry books and the source
documents.
According to my point of view, “I identified that I should get more engagement from
students when explaining the lesson.” When considering the answering speed it seems
that needs to be further improved. It is clear from their answers that they understand
the basic accounting concepts. Understanding the accounting process needs to be
further developed.
21.03.2022- 25.03.2022
First, “I have made a discussion on the steps in the accounting process and then I
instructed them to prepare a poster about what we discussed.” The main purpose of
this was to see the students' understanding as their own creation. Students were given
complete freedom to create this poster. A poster presentation is an effective way to
demonstrate knowledge and skills at the end of a lesson or unit. Provide learners with
posters, pens, and printing materials if required. It is a fastest, effective way of
presenting a new idea, skill, or concept to the class. It allows students to practice
skills. I evaluate students when the present their posters.
Their creative thoughts have grown with time. “I understand that they have a good
understanding of the steps in the accounting process.” It was clear to me that the
presentation skills have to be developed. Understanding of prime entry books and
source documents needs to be further developed. “Students have developed their
thinking capacity.” “They try to do their maximum.” “They have been encouraged to
learn by doing." When considering the general classroom activities, “they have
Page | XIII
developed their involvement.” “I am really happy to see that progress from the
students. I hope to develop them to their maximum. In this position I understood that
students are developed through correct guidance and the use of correct teaching
methods.” Teaching methods can have a positive or negative effect on students'
learning.
“I think teamwork will improve rather than practicing individually”. When they
engage in a group activity they can share their ideas. Collaborating with team
members that may be strong in a skill students want to develop can also help students
progress and guide them with firsthand knowledge and advice. Other than that
students need more support on time management in the exam. Still they show some
difficulties in answering a question in the given time slot. Then “I decided to enter
into the second cycle.”
28.03.2022- 01.04.2022
``I had assigned a pair work to teach the lesson.” Students are instructed to select 50
different types of transactions and create a booklet to illustrate the dual impact and
double entry of the transactions. “I guided them to cover all the assets, liability,
equity, expenses and income tractions.” This activity is very useful to them, because it
carries most of the different transactions.
It is a very good activity and “students did it well.” “They prepared a booklet with
fifty transactions. They did the work in a very collaborative manner.” One student
was less collaborative than the other. “I noticed that while pair work is going on. I
should focus more on that area in the next activity.” According to my point of view
“they can do more effective work with the help of their peers. They can identify their
strengths and weaknesses. They can share their knowledge. Their work was really
good.” When answering the question “I identified a great difference. They tried to
give the answers by reasoning ability. Now they can develop their answers by
themselves without memorizing notes.” By doing this activity “I identified that the
lecture method is no more valuable to do accounting subjects.”
“They develop skills in organizing and planning learning activities, working

collaboratively with others, giving and receiving feedback and evaluating their own
learning.” And “I understand students prefer to do activities not writing notes in the
Page | XIV
book.” “They are more interested in doing different things and different kinds of new
activities.” Then as teachers we always try to give different kinds of activities for
students to do in the classroom or in the school environment.
04.04.2022- 07.04.2022
“I answered a past paper question on the whiteboard to explain how they should
answer in the limited time on the exam and I used a PowerPoint presentation to
explain the steps students should follow in the examination. Give an accounting
question which contains all the basic accounting concepts and ask students to answer
in limited time.
When I was marking their answers “I identified that there are only a few parts to be
improved. According to the given instructions students answered the question well.”
By observing them while they were doing the paper, I understood they learn more
things on how to manage the time during the exams. Students cannot get that practice
without doing that.
Both the students have developed their performances to great extent in basic
accounting concepts and bookkeeping. There are only a few factors to develop. To
enhance the understanding on accounting and bookkeeping trough real life
experience “I decided to move to cycle 03. Students always like to change. And also
if they do that they will never forget what they have learnt. I want that level from the
students.”
18.04.2022- 22.04.2022
In the beginning “I have guided them to maintain all the records of their small
business.” From this activity they get real life experience with collaborative work
between the two of them. At the end of two weeks they prepared prime entry books
and final statements to calculate their profit or loss.
It is a very good activity. And students did it well. “They did the stall very well. They
had a good profit also.” It is an amazing experience for them. “I did not expect that
kind of thing from my students. Actually I felt very happy. And I was really satisfied
with my effort of doing this research. I appreciated my students and I even motivated
them to do more things like that. I understand they have hidden talents.”
Page | XV
“I understand students prefer to do activities not writing notes in the book.” They are
more interested in doing different things and different kinds of new activities. Then as
teachers we always try to give different kinds of activities for students to do in the
classroom or in the school environment. By asking questions “I understood students
did this activity in a very clear manner and clear understanding.”
25.04.2022- 29.04.2022
“I have planned a supermarket visit. I took them into a supermarket and let them
observe how people function in the supermarket.” With the outlet manager's
permission “I got a chance to examine the billing system and the storeroom system.”
That is a great opportunity for me as well as students. Students gain new knowledge
on when people get goods, how they are deducted from the storeroom system and all.
Meantime “I took students to a bank also. And with the help of a bank staff member,
students get all the information about all types of saving accounts, loans and all
others.” After that “I ask them to write a report based on what they experienced in the
supermarket and bank visit.
When observing their reports “I understood they learn more things and gain life
experience from this field visit.” Students are able to access tools and environments
that are not available at school.
04.05.2022- 07.05.2022
From the beginning of these activities “I have asked them to maintain a diary to make
their home income and expenses.” Most of the students are not aware about their
parents‟ salaries and their expenses. But as commerce learning students they should
be aware about those things. That may help their education and also their lives also. If
students know about their home income and expenses they will never trouble their
parents asking lots of unnecessary things. At the end of the period “I ask them to
prepare financial statements based on the recorded income and expenses
transactions.”
It is a very good activity. And students did it well. Actually “I felt very happy. And I
was really satisfied my effort of doing this research.” Now they have good
understanding on bookkeeping and basic accounting concepts. This part is the
foundation of this subject. Now they can build a strong building on it. According to
Page | XVI
my point of view students are more benefited from my research. Actually “I saw that.
Their academic performance also becomes high.” By doing these activities what” I
was felt is teaching methods can affect students in positive and negative way.” The
responsibility is with the teacher. Teachers should select the most beneficial teaching
method to teach the lesson. And also in accordance with the lesson outcomes teachers
should change the teaching method. Because students are always prefer changes.
They like to experiment new things.
According to me, the teaching method does a great job. Compared to the beginning
students‟ answers also developed critically with reasoning ability. With my research
objectives I need this development from the students. According to my side “I felt that
I did it as much as I could.” Therefore I came to understand my students are gradually
coming to good results. Therefore there is no need of having another cycle, because
they achieve the expected level in doing these all activities.
Page | XVII
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Investigating the strategies to understand the basic

concepts of accountancy in grade 11 Commerce

Bachelor of Education (Honours) Degree Programme

A dissertation submitted in partial fulfillment of the requirement for the

Education (Honours) Degree Programme

Horizon Campus, Malabe

Author‟s name : M D S Nilukshi

Certification by the supervisor

Supervisor Name : Dr. Mihira Wanninayake

Supervisor Signature: ……………………..

It is my pleasure to express my thanks to my mentor and guide Dr. Mihira

Faculty of Education, Horizon Campus, Malabe, Sri Lanka

Keywords: Teacher-student interactive methods, accounting subject, bookkeeping,

1.1 The problem……………………………………………….………1

1.2 Background of the problem…………………………………….…2

1.3 Identification of the problem……………………………………...3

1.4 Significance of the problem……………………………………....5

1.6 Vision of the problem ………………………………………….…7

1.7 Chapter summary………………………………………………....7

2.0 Finding the facts related to the problem ……………………………..8

2.1 Close context………………………………………………….......8

2.2 Academic context……………………………………...…………10

2.2.1 Challenges faced…………………………………….….10

2.2.2 Teaching strategies……………………………………..12

2.3 Chapter summary………………………………………………...16

3.0 Planning the research process…………………………...……………17

3.1 Research process…………………………………………………17

3.3 Target group………………………………………………..……17

3.4 Activity-based objectives………………………………….…….18

3.5 Conceptual framework……………………………………….….18

3.6 Basic activity plan…………………………………………….…19

3.7 Research ethics…………………………………………………..21

3.8 Limitation of the research……………………………………….21

3.9 Chapter summary………………………………………………..21

4.0 Implementation, Observation, and Reflection………………………22

4.1 Student selection………………………………………….……..22

4.2 First round of intervention ……………………………………...23

4.3 Second round of intervention…………………………………...28

4.4 Third round of intervention……………………………………..33

4.5 Chapter summary………………………………………….……39

5.0 Conclusion and recommendations………………………………….40

5.3 Recommendations for future research………………………….42

Table 02 Basic activity plan…………………………………………………….……19

Table 03 Selection test marks…………………………………………………..….. 22

Table 04 Case study answers‟ marks………………………………………………...24

Table 05 Question paper marks………………………………………………………25

Table 06 Observation schedule 01…………………………………………………...26

Table 07 Observation schedule 02…………………………………………………...29

Table 08 Observation schedule 03…………………………………………………...30

Table 09 Observation schedule 04…………………………………………………...34

Table 10 Observation schedule 05…………………………………………………...36

Table 11 Observation schedule 06…………………………………………………...37

Figure 02 Evaluation marks of cycle 01…………………………………………..…27

Figure 03 Evaluation marks of cycle 02………………………………..……………32

Figure 04 Evaluation marks of cycle 03……………………………..………………38

Figure 05 Overall evaluation marks………………………………………………...39

01.1 The Problem

I started my teaching practice at the beginning of this year as a Commerce teacher in

01.3 Identification of the problem

I started my teaching practice at the beginning of this year as a Commerce teacher in

 students were absent during the topic

Table 01 Example for identifying the problem

The number Problems identified from the Number of The order

01.4 Significance of the research