Teacher Guide

Incoporating language learning support

Cambridge IGCSE® and Cambridge O Level

Accounting

0452 and 7110

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Contents
Contents 3
Introduction 4
The purpose of the teacher guide 4
What do I need to get started? 4
Section 1: Planning the course 5
1.1 Key factors to consider when planning your course 5
1.2 Long-term planning 5
1.3 Medium-term planning 6
1.4 Short-term planning 7
Section 2: Planning lessons 8
2.1 Lesson plans and templates 8
2.2 Constructing a lesson plan 8
Section 3: Classroom practice 11
3.1 Active learning 11
3.3 Differentiation 12
Section 4: Preparing learners for final assessment 13
4.1 Key considerations for integrating content and language in the course 13
4.2 Some ways to integrate content and language 13
4.3 Possible activities 14
4.4 Study habits 19
4.5 Deep subject understanding 19
4.6 Technology in and out of the classroom 19
4.7 Providing feedback on learner work 20
4.8 The mock examination 20
4.9 Use of past papers 21
Section 5: Resources and support 22
5.1 Finding and evaluating resources 22
5.2 Teacher Support 22
5.3 Training 22
Appendix: Sample lesson plan template 23
Teacher Guide

Introduction

The purpose of the teacher guide

This teacher guide is designed to help you to organise and plan your teaching for Cambridge IGCSE
Accounting. It also offers advice and guidance on teaching strategies and how to prepare your learners for
the final assessment.

As an international awarding body, many of our candidates are either multilingual or possess English as a
second language which presents them with great opportunities but also with potential barriers. Learners
cannot develop academic knowledge and skills without access to the language in which they are discussed,
constructed and evaluated.

In this guide we have also included some prompts and tips on how to incorporate the
development of language skills within the general teaching of this subject. This
information is indicated in the text with the icon shown here.

Where language levels are already highly developed amongst learners, this advice will not be applicable.
However, it is often the case that those learners with lower ability skills in general and those with lower ability
language skills tend to share similar misunderstandings.

What do I need to get started?

You should make sure at an early stage that you have access to our secure online support for Cambridge
teachers called Teacher Support, https://teachers.cie.org.uk. You can obtain a login from your
Examinations Officer. This provides a wide range of resources to help you, including:

 syllabuses
 past examination papers and specimen papers
 mark schemes
 examiner reports
 example candidate response booklets
 schemes of work
 a resources list
 community resources and discussion forum.

All of these forms of teacher support are invaluable in helping you and your learners understand exactly what
Cambridge expects of candidates in examinations, and will help you to prepare your learners appropriately.

When planning your course, your starting point should be the syllabus. This contains information not only on
the curriculum content but also the overall aims and assessment objectives. It gives details of the papers, the
grade descriptions and additional information (such as the minimum marks needed for particular grades). It is
most important that you become thoroughly familiar with all parts of the syllabus document.

You will then need to devise a scheme of work. To do this, you need to think how you will organise the time
that you have available to help learners to understand and learn all of the facts and concepts required by the
syllabus, and to develop the necessary skills. Cambridge provides a scheme of work that you could use as a
starting point but you will undoubtedly want to produce your own at some point.

Your scheme of work will help you to determine what resources you will require to deliver the course and this
will help you to build up teaching, learning and reference resources such as textbooks and worksheets.

4 Cambridge IGCSE® and Cambridge O Level Accounting 0452 and 7110

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Section 1: Planning the course

This section looks at how you can plan your course to ensure that you can cover the whole syllabus within
the time that you have available. It includes long-term planning (developing a scheme of work) and planning
for individual lessons. It also includes ideas and support for incorporating language into the lesson to help
learners become more fluent and accurate users of English.

Language is an important part of communication and the aim of considering this within a lesson is to expose
learners to situations where they need to use English to complete the tasks given. The language focus is not
an additional element to be added to the course but should be seen only as the medium through which the
topic (content) is taught.

The promotion of critical thinking skills and collaborative work is considered to be very important in acquiring
language and improving fluency whatever the topic. Personalisation of the topic is also known to increase
motivation and self-confidence as well as interest in the topic.

Section 4 provides some ideas and activities for incorporating language into the lesson without increasing
the teacher’s work load.

1.1 Key factors to consider when planning your course

These factors will need to be considered before starting the planning of your course.

 The amount of teaching time available each week for the duration of the course.
 The availability of resources.
 The previous learning of your students.
 The level of English language of the learners.
 Whether your group is monolingual or multilingual.
 Whether your teaching groups will be mixed ability or will be streamed by ability.
 The number of lessons you will need to cover the syllabus (the recommended time for an IGCSE
course is 130 hours of teaching time).
 The school calendar; holidays, examinations, etc.

1.2 Long-term planning

A long-term plan will provide the overall structure of your course. It will include the order in which topics will
be taught, the approximate length of time to be spent on each and the factors listed in section 1.1 above.

It will need to take into account the number and nature of the groups following the course and whether they
should all follow the same path through the course.

Ideally, topics should also be arranged so that they fit into the school’s sessions, so that a topic is not split
because of a school holiday or an examination session.

In a two year course the second year will probably have fewer weeks because of the timing of the
Cambridge examinations.

It is important to note that you do not need to teach the syllabus content in the order in which it is printed in
the syllabus. The accounting syllabus is arranged in a series of topics and this is not a recommended
teaching order. It is likely that you will want to order your teaching to suit your and your colleagues’ particular
needs and preferences. This may be done in a number of ways.

 Starting with a course with personalised topics to generate enthusiasm.

 Accounting principles are listed towards the end of the syllabus content but these can be taught at
any appropriate point.
 The principle of accruals (matching) can be introduced when teaching accrued and prepaid income
and expenses.

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Teacher Guide

 Starting with topics which are conceptually easier, saving the more difficult topics for the second year
of the course.
 Using the suggested pattern in the ‘Schemes of Work’ provided on Teacher Support.
 Following your own and learners’ interests and enthusiasms to begin with.

Long-term planning will also consider what you would like the learners to able to communicate either in
spoken or written form at the end of the course. This will help with identifying what language could be
included in medium- and short-term plans.

The most important thing is to choose a teaching order that suits you, your learners and the availability of
resources at your school.

A long-term plan is not ‘set in stone’, it is a working document. As the course progresses you can adapt it as
required. When you have worked through it once or twice you will have a much better idea of the best way
for you to work through the syllabus.

1.3 Medium-term planning

Medium-term planning is the most important of the three types. It defines, in some detail, what will be taught
and when. It also details how language skills, practical work and other activities are to be incorporated into
the course.

Medium-term plans are often called ‘Schemes of Work’ and these schemes inform you and other accounting
teachers in your school what will happen and when.

Some examples of schemes of work can be found on Teacher Support (https://teachers.cie.org.uk). A

password is needed to access the site and your Examination Officer will be able to provide you with one.

These schemes of work are useful resources but are not really suitable as an alternative to your own
medium-term:

 they take no account of the situation in your Centre

 they are arranged in a way which may not be what you had designed in your long-term plan
 they have no statement of the amount of time required
 they have many suggestions for suitable activities and web sites which you would not necessarily
have the time or the resources to follow.

However, they can still be useful.

 They could be used as they stand as one way of moving through the course
 They can also include a note about the sort of output you would like your learners to produce in
terms of language, e.g. oral, written, group/pair work, discussions etc.
 They are certainly a good source of possible practical exercises and web addresses.

However:

 Always check URLs before using them. Web addresses do change from time to time and you need
to know what you would be accessing in advance.
 It is really better to develop your own scheme of work as this is more likely to be suitable for your
Centre and your learners.

A medium-term plan is best developed with contributions from all of the teachers who will be using it. If they
have had an input, they will feel an ‘ownership’ of the plan and will be more likely to adhere to it.

A medium-term plan, like a long-term plan, should not be ‘set in stone’. It should, if necessary, be amended if
it is found not to be working as planned. It should certainly be reviewed at the end of each year to assess
how well it has worked and to decide if any improvements could be incorporated.

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1.4 Short-term planning

Short-term planning involves planning for a single lesson or perhaps a small group of lessons. It involves not
only the content and the language of the lesson but also the activities which will take place and the progress
that is expected of the learners during the lesson.

Short-term planning is something which is done by an individual teacher, taking into account their own
strengths and the needs of the learners they will be teaching. Teachers new to the subject may need
guidance but the plan should still be their own.

This process is covered in more detail in the next section.

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Section 2: Planning lessons

2.1 Lesson plans and templates

A lesson plan is written by the teacher and should include details of how the lesson is intended to proceed. It
should take account of:

 what is to be taught (learning objectives)

 what is to be achieved by the learners (lesson objectives, content and language)
 what the learners already know (previous learning and relevant knowledge)
 how learners understanding will be monitored (assessment of learning)
 how learners at different levels of ability are going to access the lesson (differentiation).

It should detail the learning activities which will take place and have approximate timings showing how long
each part of the lesson will last. It should also note the language focus for the lesson in brief.

A lesson should ideally have three main parts:

 a beginning which engages and motivates the learners. This activity will also stimulate the
background knowledge the learners can bring to the topic
 a middle which covers the main learning and language activities of the lesson
 an end, in which learners can assess and feedback their understanding of what has gone before.

It is most convenient to have a printed template to use in lesson planning. You could design your own but
there are many available on the internet or in books. We have included an example lesson plan below and
populated each section with helpful notes to guide you. A clean version of the template is also available in
the Appendix for you to copy and use.

2.2 Constructing a lesson plan

Lesson: School:

Date: Teacher name:

Class: Number present: Number absent:

Learning objectives to which This will be based on something written in your medium-term plan. It will
this lesson is contributing state which part of the syllabus the lesson is going to address.

Lesson objectives These may be the same as the learning objectives but more often will be
only a part of them. This is what you intend the learners to fully grasp by
the end of the lesson. It should be a realistic target and many learning
objectives will take more than one lesson to be fully understood. It should
also include a reference to the language the learner is likely to need to be
able to reach the targets you set.

Vocabulary, terminology and

phrases

Previous learning

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Plan

Planned timings Planned activities Resources

Beginning This should be a relatively brief part of the Your plan should also include a list of the
lesson and should ‘switch the learners on’ to resources (books, internet, practical
economics, rather than what they were equipment, etc.) which will be needed in
doing previously. It may be a short question each session of the lesson.
and answer session, or a simple written task
to assess what they know about the topic to
be covered. It could even be a rapid
practical demonstration to introduce them to
the topic to be covered in the lesson. This
starter session should also stimulate the
interest of the learner by providing materials
such as visuals for the particular vocabulary
needed or some activity which is
personalised to encourage the learners to
bring their own background knowledge and
interest to the topic. This should be learner
focused with as little teacher talk time as
possible. Give an estimated time, usually
about five minutes.

Middle This may build on and extend previous

understanding, explore and solve practical
problems, develop knowledge and skills,
practise previously learned techniques or
any of many other alternatives. It is
important not to include too many activities,
but equally important not to spend so much
time on one activity that learners become
de-motivated. Good lessons will involve the
learners in the activities as much as
possible. Activities should encourage the
learners to have confidence in
communication through speaking or writing
and there should be some feedback from
the teacher regarding possible language
errors. Delayed feedback is recommended
to avoid demotivating the learners and
hindering communication. Timings should
be included for each separate activity.

End This part of the lesson brings it to an

organised conclusion. Learners (in groups
or pairs) can assess how well they
understand the material covered during the
lesson. This may involve a short written
exercise or a question and answer session.
This may also include feedback from the
teacher on some language errors noticed
during the lesson, for example,
pronunciation of certain words, use of
tenses. It may also be used to link to
whatever is going to happen in the next
session. This should again take around five
minutes at most.

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Additional information

Differentiation: How do you Assessment: How are you Health and safety check: ICT links
plan to give more support? planning to check learners’
How do you plan to learning?
challenge the more able
learners?

How will you try to ensure that It is good practice to check: If your lesson includes any practical
the lesson is accessible to all activity, whether a demonstration or a
of the learners so that all will  what your learners class practical, an assessment of the
benefit from the experience? knew/understood risks involved should be included with
This is especially important before the lesson the lesson plan.
with mixed ability groups. (content)
There is more on differentiation  how this has changed
in the next section. after the lesson,
including language and
communication
improvements
(language).

Reflection and evaluation

Reflection Use the space below to reflect on your lesson. Answer the most
Were the lesson objectives relevant questions from the box on the left about your lesson.
realistic?
What did the learners learn As soon as possible after the lesson you need to think about how well (or
today? badly) it went. There are two reasons for this; if you share your plan with
What was the learning other teachers in your Centre it will enable them to learn from your
atmosphere like? experiences. It is a good idea to discuss with colleagues how well lessons
Did my planned differentiation went. This applies whether they went well or whether there were problems.
work well?
Did I stick to timings? It will also help next time you teach the same topic. If the timing was wrong
What changes did I make from or the activities did not fully occupy the learners, you may want to change
my plan and why? some aspects of the lesson next time.

There is no need to re-plan a successful lesson every year, but it is always

good to learn from experience and to incorporate improvements next time.

Summary evaluation

What two things went really well? (Consider both teaching and learning.)

1.

2.

What two things would have improved the lesson? (Consider both teaching and learning.)

1.

2.

What have I learned from this lesson about the class or individuals that will inform my next lesson?

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Section 3: Classroom practice

The aim of any teacher is to get their learners to gain knowledge and understanding, to develop the skills to
be able to apply this knowledge, and to learn to communicate what they know as effectively and accurately
as possible in the time available to them on the course.

Whether you are teaching a class including learners who have English as their second language, are
multilingual or who only speak English, the same difficulties of written expression occur within the subject to
both lower level ability and second language learners. The teacher’s role should therefore also be to support
the language element of the lesson which underpins the content. This element should enhance learners’
communicative skills and their accurate use of the language. A key part of this should be for teachers and
learners to notice the language used in different stages of the lesson.

Here are some strategies that you can try in your next lesson:

 record language prompts on the whiteboard

 encourage learners to underline key terms
 use images
 provide writing frames
 enable learners to write collaboratively
 introduce learners to new language before setting a task
 provide sentence stems and model language
 activate prior knowledge of the subject
 create a bank of useful expressions
 repeat explanations and progressively increase the difficulty of explanations
 provide feedback on language and content
 highlight examples of good language use from learners.

The teaching should also take account of the different needs and abilities across the full range of learners
represented in the group. Lessons should be interesting and involve the learners as much as possible.

The Assessment Objectives (AOs) for Accounting and Principles of Accounts include: knowledge with
understanding, analysis and evaluation.

The syllabus content is arranged according to topics. It is not intended to be a recommended teaching order.
For example, accounting principles are listed towards the end of the syllabus content, but these can be
taught at any appropriate point. The principle of accruals (matching) can be introduced when teaching
accrued and prepaid income and expenses as noted in a previous section.

Some of the analysis and evaluation work lends itself to teacher demonstration, pair and group work which is
beneficial to language development in the following ways:

 develops the skills that the learners need, including communication skills (spoken and written)
 illustrates terminology or concepts which are being studied
 provides a co-operative environment
 provides a platform for discussion with, and learning from peers.

It may, of course accomplish more than one of these.

3.1 Active learning

Research has shown that the more a learner is involved in the process of learning, the more they retain. This
also extends to language acquisition.

The learning pyramid below shows the percentage of information retained as a result of different forms of
delivery stimulating different learning processes.

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Teacher Guide

From this it will be seen that although audiovisual (videos and computer animations) may be better than a
lecture (being told by a teacher), there are methods which are better still. Clearly not everything can be
absorbed by discussion and practice, but activities where the learners actually participate work better.

At least some such activities (active learning) should be used alongside practical work in order to maximise
learning. There will not be time for everything to be covered in this way but some topics certainly should be.

There are, of course, many other methods of getting learners involved in the language element of the lesson
and plenty of ideas in books and on the web.

3.3 Differentiation
Differentiation is a way of trying to ensure that members of your group with differing abilities can all access
the material you are delivering. There are a number of ways of approaching this problem and, again, they
can be found in books and on the web. They fall into three main categories.

 Differentiation by outcome. In this method an open-ended task is set which can be accessed by
all. Learners will produce different results according to their ability, but all of their ‘outputs’ will be
valid.
 Differentiation by task. Learners are set slightly different tasks based on the same objective. This
may involve worksheets which pose questions on the same topic where differing amounts of
understanding are required.
 Differentiation by support. All learners undertake the same task but those who are weaker are
given additional support; writing frames, where a template is provided for them to record their work,
are one way of doing this.

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Section 4: Preparing learners for final assessment

4.1 Key considerations for integrating content and language in the course
In previous sections we have stressed that the objective of the language element of the lesson is to help the
learners gain greater confidence in communicating knowledge of the subject. Subject teachers are not
expected to teach the language, however having the confidence to communicate in accurate and precise
language will also be of benefit to learners taking an external examination at the end of the course. It will
also benefit them in the long-term should they continue their studies in the subject at a higher level with a
view to their careers.

As mentioned you will find many useful resources on Cambridge’s secure website for teachers at
https://teachers.cie/org/uk. You can obtain a log in for this from your exam officer. From this site you can
download past papers and mark schemes which can be used to practise model answers. You will also find
examiner reports for each paper which indicate the strengths and weaknesses of candidate performance
across the whole cohort sitting the examination.

A number of questions require longer answers and learners can gain good marks if the language is used
accurately. For example, comments by some examiners on previous papers have noted the incorrect use of
vocabulary, the lack of ability in writing a logical discussion and a lack of precision in answers.

To help learners with their use of language it may be helpful to consider the following questions when writing
a lesson plan for a subject area:

 What is the topic and what does it cover? (content)

 Is there something in the topic you can make personal to the learners. For example, is there
something you can relate to their particular culture to stimulate interest and prior knowledge?
(context, personalisation)
 Make a note of what language the learners will need to produce during the lesson and later in the
exam.
 Consider what the language is focused on, for example, to compare and contrast, to make a point in
a discussion or to write a logical explanation for the results they have gathered. You can also think
about the relevant vocabulary and terms they could practise to help with precision.

4.2 Some ways to integrate content and language

Language is the medium through which the content is delivered and the main aim is not to teach the
language but provide language support and use it in interesting ways. The following suggestions are
provided to help you think about what might support learners with the language during the lesson:

 Use of visuals and charts for building vocabulary and understanding meaning – this has been shown
to stimulate interest and the learners’ prior knowledge.
 Use gap fill and word definition to discover meaning – this helps with retaining the language to a
greater extent than when learners are simply given the answers.
 Use checking questions to ensure understanding – asking learners if they could tell the group or their
partner what they have to do is an important part of communication and retention.
 Pair and group work is important – learners learn from each other and it has been shown that
teenagers prefer to work in groups rather than on their own. Learners need a safe place to practise
the language before expressing it individually.
 Personalise the topic – this increases motivation and assimilation of the language.
 Oral interaction between learners in English about the content is beneficial as is cooperative work.
The more the learners speak the greater the development of accuracy and confidence in using the
language.
 Repeat vocabulary, grammar and useful phrases commonly used in the topic. For example, practise
using words to compare and contrast, advantages and disadvantage or words to make a point or
develop an argument.
 If learners are encouraged to notice the language they are more likely to use it at a later date.
 The use of context is important for learners to understand meaning.

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Teacher Guide

 Language needs to be used in conversation before it can be assimilated as part of the output.

4.3 Possible activities

(1) Starter – activate prior knowledge, use simple visual clues to vocabulary, match pictures to words.
(2) Bring in everyday recognisable items which are related to the topic (realia).
(3) Personalisation – start the lesson by making the topic relate to the learners’ lives.
(4) Vary the font and sizes for reading exercises and use pictures or cartoons to explain concepts.
Underlining key words or phrases helps the learner to notice the language.
(5) Learners acquire and retain language through discovering the meaning themselves from within the
text or through ordering a set of sentences to describe a process.
(6) Repeat the key language during the lesson in different exercises.
(7) To help with developing thinking skills and using the language, start by asking simple questions
using what, when, where and which followed by more challenging ones using how and why. This
works well in group and pair work.
(8) Have a glossary and word bank available. Give the learners specific words and phrases to build the
precise and more complex sentences they will need to use in their reports.
(9) Provide scaffolding – i.e. using activities where learners need to add correct answers from a choice
to make the sentences correct. Follow this by freer practice of the same language used in the
sentences.
(10) Try and ensure pronunciation and word stress is correct. You can use delayed feedback i.e. make
notes during the group discussion time of difficult language areas and highlight this to the whole
group at the end of the lesson.

4.3.1 Some examples of exercises to integrate language learning within lessons

Exercise 1: Comprehension and vocabulary

The following question utilises both knowledge of vocabulary, evaluation of data and analysis.
This could be used in conjunction with a gap fill in which learners match the correct words with
their definitions e.g. trader, financial year, accounting records etc. Another useful exercise
would be to ask learners in pairs to do the questions then describe the process they used to
answer the question.

Match the terms with the definitions in the statements below.

accounting records capital financial year gross profit inventory loan receivables sales revenue

trade receivables

_______________: amount of income from selling goods and/or services

_______________: the amount of profit after taking any direct expenses away from (primary) income of a
business

_______________: the amount of the owner’s investment equal to assets minus liabilities

_______________: amount billed by a business to its customers when it delivers goods or services to them

_______________: the twelve-month period over which an entity reports on the activities that appear in its
annual financial statements

_______________: the original source documents, journal entries, and ledgers that describe the accounting
transactions of a business

_______________: an asset intended to be sold in the ordinary course of business

_______________: an arrangement under which a lender allows another party the use of funds in exchange
for an interest payment and the return of the funds at the end of the lending
arrangement.

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Exercise 2: Replacements/additions

This question gives learners practice in identifying key command phrases such as state one
advantage and one disadvantages and give one reason.

1. The following statements can be used to compare partnerships to sole traders. Decide if each statement
is an advantage of a partnership or a disadvantage and place them in the relevant column below.

(i) shared responsibility

(ii) disputes over decisions and effort
(iii) distribution of profits
(iv) flexibility in running the business
(v) someone to consult over business decisions
(vi) less time pressure on individual partners
(vii) unlimited liability

Advantages Disadvantages

2. Explain what is meant by:

(a) shared responsibility: ______________________________________________

(b) distribution of profits: ______________________________________________

(c) flexibility: ______________________________________________

(d) unlimited liability: ______________________________________________

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Exercise 3: Missing words (Gap fill)

(a) State the basis of inventory valuation which is applied in preparing financial statements.

________________________________________________________________________

______________________________________________________________________ [3]

Manton is in business making garden tools.

(b) Insert the missing words and figures into the following income statement.

Manton
Income Statement for the year ended 31 March 2016

$ $

Revenue 130 000

Less Returns (i)

125 000

Cost of sales

Inventory at (ii) 42 000

Purchases (iii)

Carriage (iv) 2 000

124 000

Less inventory at 31 March 2016 36 000 88 000

Gross profit (v)

Less Rent 1 200

Electricity 600

Water charges 350

Wages (vi)

Provision for depreciation 1 450 9 200

(vii) (viii)

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Exercise 4: Structured support

Robbie Macbeth is a trader. His financial year ends on 31 March.

The following account appeared in his sales ledger.

Hauraki Stores Limited account

2011 $ 2011 $
Apr 1 Balance b/d 550 May 31 Cash 539
Jun 1 Sales 200 Discount 11
Aug 10 Bank (dishonoured 200 Jul 31 Bank 200
cheque) 2012
___ Mar 1 Bad debts 200
950 950

(a) Explain each of the entries in the account of Hauraki Stores Limited as it appears in the
ledger of Robbie Macbeth. State where the double entry for each transaction would be
made.

The first one has been completed as an example.

2011
April 1 Balance $550
Explanation This is the amount owed by Hauraki Stores Limited to Robbie Macbeth.

Credit Hauraki Stores Limited account for the year ended

Double entry 31 March

2011.

May 31 Cash $539

Explanation _______________________________________________

_______________________________________________

Double entry _______________________________________________

May 31 Discount
Explanation _______________________________________________

_______________________________________________

Double entry _______________________________________________

June 1 Sales
Explanation _______________________________________________

_______________________________________________

Double entry _______________________________________________

July 31 Bank
Explanation _______________________________________________

_______________________________________________

Double entry _______________________________________________

Cambridge IGCSE® and Cambridge O Level Accounting 0452 and 7110 17

Teacher Guide

Exercise 5: Vocabulary and definitions

This exercise can be used as a revision of vocabulary relating to costs and as an aid to learners
in identifying the differences between capital and revenue. It can be used to stimulate wider
discussion on the type of costs incurred in any business and how such costs are classified.

1. Draw lines to match the terms to their correct definitions.

capital expenditure costs related to specific revenue transactions or

operating periods, e.g., cost of goods sold or repairs and
maintenance expenses

revenue expenditure fixed assets, which are expected to be productive assets

for a long period of time

2. Place the following terms into the correct column in the table below.

bad debts furniture and fixtures

buildings interest on borrowed money

capital leases machinery

computer equipment office equipment

depreciation of fixed assets software

used in the business

wages paid to factory workers

Capital expenditure Revenue expenditure

18 Cambridge IGCSE® and Cambridge O Level Accounting 0452 and 7110

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4.4 Study habits

By the start of the IGCSE course, the learner will probably have explored preferred methods for studying and
revising. However, not all of these methods are necessarily effective.

Much research has been published on this subject, suggesting that some of the following methods are not
effective:

 generous use of highlighters

 reading and re-reading notes
 working exhaustively and alone
 re-writing existing notes to create a more attractive set of notes.

Dedicated learners will often revise intensely for long periods and convince themselves that they have
prepared thoroughly. Sadly, they may well have been largely wasting their time, especially if they are aiming
to develop a deep and lasting understanding of the topic in addition to just passing the examination.

Here are some methods that are proven to work for most learners:

 Distributive practice: that is, spreading out study over time. This method is believed to aid true
understanding of the topics.
 Studying in short bursts, followed by testing themselves regularly over several weeks.
 At the end of a revision session, writing down what they can remember.
 Creating a revision timetable for the mock and final exams. This will ensure that they study different
subjects little, but often.
 Answering many practice questions/past papers.
 Connecting ideas together by the use of mind maps.
 Using revision guides rather than the subject textbook.

4.5 Deep subject understanding

If learners start to make connections between topics, not only will the study of the subject be more enjoyable
for them, but a deeper understanding will be nurtured.

Concept maps (mind maps) can be drawn and connections made between sub-topics in a unit, between
units in a syllabus, and indeed between related subjects.

4.6 Technology in and out of the classroom

There is now a great range of technological tools that can be used in and out of the classroom. It is important
for learners to experience their learning in a variety of different ways, not least to maintain interest and
motivation. Here are just some of the possibilities:

4.6.1 Mobile apps

One has to be careful in the selection of mobile apps for education, but if chosen well, these can provide
another mode of learning or revision for the learner. The options are numerous from games and quizzes to
videos and animations.

‘Socrative’ is an excellent app for formative assessment and learners love it. You can create online multiple-
choice style quizzes which provide immediate feedback to teachers, who can instantly identify problem
areas. Correction and explanation can then be dealt with immediately.

4.6.2 Podcasts
These audio teaching aids are a handy alternative tool, which are especially useful while learners are
travelling to and from school or do not want to disturb others. Listening to the same podcasts over and over
again can be especially useful for the second language learner.

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4.6.3 Video
Nowadays, video is not just something that learners sit down and watch in order to add variation to a lesson.
Videos can be stopped periodically and questions asked in the traditional way or more recently they can
easily be edited and teacher questions inserted/embedded within the video itself. This makes the process
much more active which increases learning potential.

4.7 Providing feedback on learner work

Whichever type of assignment you have given your learners to complete, it is necessary to provide
meaningful feedback, in order for them to improve the quality of their written answers and understanding of a
subject. The learner may find the subject itself challenging and/or may not have the skills in English to deal
fully with the question. Either way, meaningful feedback and reflection time are the answer to improving
retention and language.
For example, the Principle Examiner Reports, found in the Teachers Support area on the Cambridge
website, could be used as a basis to provide feedback on questions which were not answered well and in
which the use of English language was a contributing factor. This ensures that during class feedback the
errors are not specific to one learner. The use of English could be part of the feedback and peer correction.

The reflection process needs time which could be given at home, in class, on their own or through dedicated
peer correction time.

Teachers can also now easily record units of their own teaching in short, manageable portions. These can
be made available to learners who can watch them as a homework assignment. This saves time and allows
the teacher to concentrate on other aspects of learning and allows more time for formal assessment. The
fact that these videos can be watched again and again is especially useful to the second language learner.

4.8 The mock examination

The mock examination in Year 11 is an important benchmark for teachers and learners, and it serves several
purposes:

 It is an opportunity to be tested on the complete course material* under proper exam conditions.
 Many of the learners will have had to force themselves to start revising for these exams. Without the
mock exams, they may have put off revision, until only a month or less before for the final exam.
 Learners who are apprehensive or nervous about taking exams will have a chance to gain familiarity
with the process so that ‘on the day’ they may feel less stressed and more confident.
 It provides an opportunity to spread the revision load of the subject over several months.

After reviewing the results of the mock exam, the learners may gain an insight into the following:

 how successful their revision techniques had been

 which topics and sub-topics need more revision
 if they had enough time to complete the exam and check through their answers
 if they were able to perform well under pressure
 whether there are questions in which they would have gained the mark(s) had their English been
clearer. Similarly, whether they lost marks because of not being clear and/or using the correct
terminology.

If learners treat the mock exams as if they were the finals, evidence indicates that they may well perform
even better in their final assessment. Some learners may take considerable persuasion to take the mock
exams seriously enough to revise properly. They need to be encouraged to appreciate that the process is a
positive and supportive one, and one in which very useful feedback will be provided.

* even if learners have not completed the course by the time of the mock exams, an exam should be created
which allows the learner to get the mock exam experience on the majority of the syllabus content.

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4.9 Use of past papers

It is commonly known by learners everywhere, that working through large quantities of past papers is a major
factor in their success in the final assessment. It cannot be argued that they are a very useful tool in that they
allow learners to practice the type of question that may come up in their final exams.

It should be borne in mind that mark schemes can contain several alternative acceptable answers. However,
when teachers review past paper questions used in unit tests and the mock examination, they should
encourage learners to suggest which is the best possible answer, and in discussion, talk broadly around the
topic area on which the question is based from the syllabus.

Learners should be aware of any data provided in the syllabus and importantly any changes to this data that
might affect how they understand any practice questions you may have drawn from past papers.

The Principal Examiners Reports for Teachers are very helpful to use in conjunction with the mark schemes.
They give very useful advice on areas in which the learners need to improve, as well as informing teachers
which questions the learners performed well in. Some of the same advice is re-iterated year after year. The
Principal Examiners Report for Accounting re-iterated on a number of occasions that candidates are required
to use International Accounting Standards (IAS) terminology where appropriate.

Learners need to be reminded that:

 In multiple-mark questions, they would be well advised to:

o Underline key words and what exactly the question requires them to do. Answers often
appear as if the learner has not noticed that there are 5 marks available for example.
o Take note of the number of marks available as this will indicate the extent of the answer
required.

Sometimes, in questions involving calculations, credit is given for showing working. At all times it is good
practice to show every step of a calculation, even if doing so appears unnecessary to able learners in
particular who arrive at the final answer easily. Learners often don’t realise that ‘method marks’ may be
awarded even if though their final answer is incorrect.

Some questions may span several pages. A good idea would be for the learner to collect and jot down
essential information near the questions themselves, which can then be neatly crossed out at the end of the
exam. Doing this can prevent silly mistakes.

In questions involving comparing two or more pieces of data it is often unclear which piece of data the
learner is discussing and the comparative language is not used properly.

In multiple choice papers, some questions may take much longer than others. Learners should be advised to
leave these questions until towards the end of the exam and take a second look at them if they have time.
Learners should also not leave questions blank.

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Teacher Guide

Section 5: Resources and support

5.1 Finding and evaluating resources

There is no shortage of resources to aid the teaching of accounting. They can be found in textbooks and on
the internet. There are even books that consist entirely of a range of different resources. The problem is
finding one that is effective and that suits your situation. The quality of resources varies widely from ‘home
made’ ones which are uploaded to the internet, to professionally produced ones. The latter are not always
the best.

The problem is not so much finding resources, but evaluating whether they will suit your situation and are
effective.

Perhaps the easiest way to find reliable resources is to get them from a colleague who has already used
them and can tell you how good they are. Certainly do ask other colleagues that you know, or ask for support
from the Teacher Support Forum where other teachers may give you hints and tips.

There are also resources to be found on Cambridge online, more details of which are given later in this
section.

Resources from the internet and from books need to be scrutinised to see if they are of use. Endorsed
textbooks can be found on the Cambridge website https://teachers.cie.org.uk

5.2 Teacher Support

This is an excellent source of information. You need a username and password to access it and these can
be obtained from your Examinations Officer if you are in a Cambridge Centre.

On Teacher Support you will be able to access the syllabus and copies of past papers together with their
mark schemes, examiner reports and grade thresholds, and a sample ‘scheme of work’ which can be
downloaded and used to gain further information on the delivery of this syllabus. There is also a list of
resources and a link to the discussion forum where teachers can post comments and questions. It is worth
looking at this from time to time and following interesting threads even if you do not post any comments of
your own.

5.3 Training
Teacher Support also has a list of upcoming training events. These include:

 on-line courses, including tutor-led courses. The tutor-led courses are highly recommended to help
you improve your teaching skills. They are intended for teachers who have already been teaching
IGCSE Accounting for one year
 face-to-face courses, held at various venues at different times throughout the year. These enable
you to meet up with other IGCSE Accounting teachers, and also to interact directly with a trainer
from Cambridge

You can also find information about face-to-face training events at www.cie.org.uk/events

In addition, Cambridge runs professional development courses for teachers who want to develop their
thinking and practice. These include the Cambridge International Certificate for Teachers and Trainers, and
the Cambridge International Diploma for Teachers and Trainers. You can find information about these at
www.cie.org.uk/qualifications/teacher

22 Cambridge IGCSE® and Cambridge O Level Accounting 0452 and 7110

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Appendix: Sample lesson plan template

Lesson: School:

Date: Teacher name:

Class: Number present: Number absent:

Learning objectives to which

this lesson is contributing

Lesson objectives

Vocabulary, terminology and

phrases

Previous learning

Plan

Planned timings Planned activities Resources

Beginning

Middle

End

Additional information

Differentiation: How do you Assessment: How are you Health and safety check: ICT links
plan to give more support? planning to check learners’
How do you plan to learning?
challenge the more able
learners?

Reflection and evaluation

Reflection Use the space below to reflect on your lesson. Answer the most
Were the lesson objectives relevant questions from the box on the left about your lesson.
realistic?
What did the learners learn
today?
What was the learning
atmosphere like?
Did my planned differentiation
work well?
Did I stick to timings?
What changes did I make from
my plan and why?

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Summary evaluation

What two things went really well? (Consider both teaching and learning.)

1.

2.

What two things would have improved the lesson? (Consider both teaching and learning.)

1.

2.

What have I learned from this lesson about the class or individuals that will inform my next lesson?

24 Cambridge IGCSE® and Cambridge O Level Accounting 0452 and 7110

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