PRINCIPLES & METHODS OF TEACHING ACCOUNTING

MODULE 2

Principles of Learning
Learning is the acquisition of a knowledge-base used with fluency to make sense of the
world, solve problems and make decisions.

Principles of Learning

1. Learning is an experience which occurs inside the learner and is activated by the
learner. No one directly teaches anyone anything of significance. People forget most of
the content “taught” to them and retain only the content which they use in their work or
content which is relevant to them personally.

2. Learning is the discovery of the personal meaning and relevance of ideas. It is

necessary that teacher relates lessons to the needs, interests and problems of the
learners.

3. Learning (behavioral change) is a consequence of experience. People become

responsible and independent not from having other people tell them that they should
be responsible and independent but from having experienced authentic responsibility
and independence. If experience is the best teacher, then teacher should use
experiential learning. Experiential learning makes use of direct as well as vicarious
experiences.

4. Learning is a cooperative and collaborative process. Cooperation fosters learning.

Two heads are better than one. Teacher should make use more of cooperation and
collaborative approaches. This way, students are taught to live together and learn
interdependently.

5. Learning is an evolutionary process. Change takes time. Do not expect results

overnight. As teachers and students, must learn to be patient. Things that are
worthwhile in life take time.

6. Learning is sometimes a painful process. The pain of breaking away from the old and
the comfortable is usually followed by appreciation and pleasure in the discovery of an
evolving idea of a changing self.

7. One of the richest resources for learning is the learner himself. Each individual has an
accumulation of experiences, ideas, feelings and attitudes which comprise a rich vein of
material for problem-solving and learning. The teacher must draw learner’s ideas,
feelings and experiences.

8. The process of learning is emotional as well as intellectual. Learning is affected by the

total state of the individual. To maximize the acquisition and internalization of ideas it
seems reasonable that the people problems would have to be dealt with first. Teachers
should appeal to student’s intellect as well as their emotions.

9. The process of problem solving and learning is highly unique and individual. Each
person has his own unique styles of learning and solving problems. It pays to allow
students to learn in accordance with their unique learning styles and multiple
intelligence.

Laws of Learning

1. Laws of Effect
- Learning is strengthened when accompanied by a pleasant or satisfying feeling.
- Learning is weakened when associated with an unpleasant feeling.
 - Learning takes places properly when it results in satisfaction and the learner
derives pleasure out of it.

2. Law of Exercise
- Things most often repeated are best remembered.
- Students do not learn complex tasks in a single session.

3. Law of Readiness
Individuals learn best when they are physically, mentally, and emotionally ready
to learn, and they do not learn well if they see no reason for learning.

4. Law of Primacy
- Things learned first create a strong impression.
- What is taught must be right the first time.

5. Law of Recency
- Things most recently learned are best remembered.

6. Law of Intensity
- The more intense the material taught, the more it is likely learned.

7. Law of Freedom
- Things learned are best learned.
- The greater the freedom enjoyed by the students in the class, the greater is the
intellectual and moral advancement enjoyed by them.

*End*