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Educators' Guide for Pedagogy and Assessment

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Learning Area: Humanities

Accounting > LEVEL 10

Learning Area Outcome: I can evaluate my learning in the humanities, and I can improve and develop my knowledge and understanding.

Subject Focus: The Nature and Role of Accounting

1] I can research the duties of people working in accounting.
2] I can obtain information about the precautions that are to be taken when using computer technology.

Learning Area Outcome: I can locate, select, interpret and evaluate information about human experience, in the past and the present, and think critically and creatively about humanities issues.

Subject Focus: Recording, understanding, evaluating and communicating financial transactions

1] I can explain a few limitations of accounting ratios.

Learning Area Outcome: I can explain processes of change and development in the past and the present and reflect upon and evaluate possible future developments.

Subject Focus: Application of Accounting Concepts and other Regulatory Aspects

1] I can identify transactions that violate the accounting concepts, and can appreciate why.
2]I can recognise that an accountant should prepare accounting records that reflect the real situation of the business, and not give in to pressure to modify figures in order to pay less tax or obtain better borrowing facilities.
3] I can provide examples of how businesses can be profitable, while embracing ethical and environmental considerations. LEARNING TO BE
4] I can understand that certain omissions in accounting reporting are illegal.
5] I am aware that some non-current assets appreciate in value.
6] I am aware that an increase in the cost of inventory may not necessarily be matched by a corresponding increase in selling prices, leading to a reduction in profit margin.

Learning Area Outcome: I can explore and evaluate similarity and difference, and change and continuity in both the past and the present.

Subject Focus: Financial Statements of Profit Making and Not-For-Profit Organisations from Trial Balance Stage

1] I can make certain inferences with respect to expense and revenue categories within an Income Statement.
2] I can make certain inferences with respect to the capital structure, assets and liabilities within a Statement of Financial Position. 
3] I can analyse data and give suggestions to the owner of a departmental business on which departments to enhance, and which to close down.
4] I can determine the unit cost of production when I am given data regarding the inventories of a manufacturing concern.

Learning Area Outcome: I understand how learning about the humanities can enrich my experience and understanding of the world, and how it can be of value throughout my life. I can think critically and creatively about moral and ethical issues in the past and the present, and about the diverse ways in which these issues can be understood. 

Subject Focus: Aspects of Financial Literacy

1] I can discuss the importance of employees being paid a fair wage, one that not only covers the minimum wage, but a wage that reflects the work that is performed.
2] I can identify the implications of diferent methods of calculating labour remuneration for both the employers and the employees.
3] I am aware that certain components of a budget are flexible while others are fixed, thus the need to prioritise needs and wants. 

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