KEMAHIRAN BERFIKIR KPD 6034

TEACHING EFFECTIVENESS MODERN METHOD VERSUS TRADITIONAL METHOD IN ACCOUNTING PRINCIPLE SUBJECT SUB TOPIC OF PREPARATION OF FINANCIAL STATEMENTS

BY FARAWAHIDA BINTI ABDUL JALIL M20122001445

ABSTRACT

A minor study was conducted to examine the effectiveness of modern teaching methods than traditional methods in subjects Accounting Principles in sub topic preparation of financial statements. It also helps researchers to find out whether the modern methods can be carried out to form the subject of a long calculation. This study was conducted at the Sekolah !ebangsaan "utan elintang# Perak and involves only three female students. enengah ethods used now

to hear and write and the centrality of the teacher alone. Through modern teaching methods are student centered teaching and the use of diagrams# mind maps etc. used maximally.

INTRODUCTION
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KEMAHIRAN BERFIKIR KPD 6034

1.1

Bac !"#$%& O' T() R)*)a"c( A minor study is made to improve their teaching methods more effective. In addition# this

study was conducted to examine the effectiveness of modern teaching methods than traditional methods among students taking subjects Accounting Principles. This is because the subjects Accounting Principles are more focused on the calculation and preparation of $inancial Statements. %esearcher also wanted to see if the time taken by students to answer &uestions using both types of method is faster or otherwise. 1.2 P$"+#*) O' T() R)*)a"c( The main purpose of this study was to examine the effectiveness of the use of modern teaching methods than traditional methods to teach Accounting Principles in the sub'topic of Preparation of $inancial Statements. The time was taken by students to answer &uestions also dealt with more &uickly whether or not to use both methods. 1., P"#-.)/ S0a0)/)%0 Students often complain when re&uested make exercise for subtitles financial statements. It is &uite difficult and take a long time to answer and difficult to detect errors early. Thus# students would be able to detect errors after the statement is completed. (y using modern methods# difficulty completing the financial statements will be minimi)ed and the time to prepare the financial statements will also be shortened and errors will be detected early. 1.4
' '

R)*)a"c( O-1)c023)* *ooking at the differences in the use of traditional teaching methods and modern methods *ooking at the effectiveness of using modern methods than traditional methods See if there is an improvement scores achieved by students in the use of modern methods proves that time can be saved by using modern methods LITERATURE REVIEW
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In this study there were a number of objectives to be achieved. It is

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KEMAHIRAN BERFIKIR KPD 6034

2.1

I%0"#&$c02#% #' T"a&202#%a. M)0(#& a%& M#&)"% M)0(#& These days we have great possibilities in what a teacher can do with his or her students#

in terms of teaching methods# seating arrangement# visual aids# etc. +ith this freedom in teaching# we have as well an enormous number of ideas to use in our classrooms. A young teacher is discovering a great number of new ideas and activities all the time. "owever# since the time of our students is precious# one of the teacher,s crucial tasks is to compare# analy)e and evaluate the methods they use in order to motivate the students and to make the learning as effective as possible.

2.2

T"a&202#%a. /)0(#&

The traditional approach to teaching# as ancient as formal teaching itself# involves the directed flow of information from teacher as sage to student as receptacle. "ow effective this transmission has been can then be tested by posing various exercises to the student. Too often# however# what are actually tested are the student,s pattern'matching abilities. Too often# also# what appears as excellent teaching actually turns out to be facilitated pattern'matching. Traditional teaching is classroom'based and consists of lectures and direct instructions conducted by the teacher. This teacher'centered method emphasi)es learning through the teacher,s guidance at all times. Students are expected to listen to lectures and learn from them. Teachers talk to the students about the subject matter and expect them to learn everything through the lectures held in the classroom. Traditional teaching is concerned with the teacher being the controller of the learning environment. Power and responsibility are held by the teacher and they play the role of instructor -in the form of lectures. and decision maker -in regards to curriculum content and specific outcomes.. They regard students as having /knowledge holes/ that need to be filled with information. In short# the traditional teacher views that it is the teacher that causes learning to occur -0ovak# 1223..

KEMAHIRAN BERFIKIR KPD 6034

Traditional methodology is based largely on a reduction of the integrated process of using a foreign language into sub'sets of discrete skills and areas of knowledge. It is largely a functional procedure which focuses on skills and areas of knowledge in isolation. The traditional method puts the responsibility for teaching and learning mainly on the teacher and it is believed that if students are present in the lesson and listen to the teacher,s explanations and examples# they will be able to use the knowledge. 2., M#&)"% M)0(#& 4C"202ca. 0(2% 2%!5 4uring the past several decades# critical thinking has became ubi&uitous presence in educational program at all levels of instruction. 5ritical thinking is a form of higher order thinking -"6Ts. consciously controlled reflective thought that draw on# but can be distinguished lower order cognitive processes like perception# attention and memory -Smith 7889.. icheal et al -123:. 5ritical thinking is the intellectually disciplined process of actively and skillfully conceptuali)ing# applying# analy)ing# synthesi)ing# and;or evaluating information gathered from# or generated by# observation# experience# reflection# reasoning# or communication# as a guide to belief and action. In its exemplary form# it is based on universal intellectual values that transcend subject matter divisions< clarity# accuracy# precision# consistency# relevance# sound evidence# good reasons# depth# breadth# and fairness. 5ritical thinking is self'guided# self'disciplined thinking which attempts to reason at the highest level of &uality in a fair'minded way. People# who think critically# consistently attempt to live rationally# reasonably# empathically. They are keenly aware of the inherently flawed They use the intellectual tools that critical nature of human thinking when left unchecked. thinking.

thinking offers = concepts and principles that enable them to analy)e# assess# and improve They work diligently to develop the intellectual virtues of intellectual integrity# intellectual humility# intellectual civility# intellectual empathy# intellectual sense of justice and confidence in reason ->dward 12?1.. 2.4 D2'')")%c)* -)06))% T"a&202#%a. M)0(#& a%& M#&)"% M)0(#&
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KEMAHIRAN BERFIKIR KPD 6034

B2. 1

E.)/)%0 Ma2% O-1)c023)

T"a&202#%a. M)0(#& "igh test scores# grades# graduation.

M#&)"% M)0(#& *earning# retention# accumulation of valuable knowledge @ skills

L)a"%2%!

Teacher'centered instruction and Student'centered focus on teaching not learning teaching

instruction

and focus on learning not

C#%0)%0

emori)ation of facts# objective Bnderstanding the facts# informationA 5orrect knowledge application of facts# analysis# is paramount evaluation# InnovationA 5ritical thinking is paramount odern education emphasi)es< "ands'on activities Student'led discovery Croup activities.

T)ac(2%! /)0(#&*

Traditional education emphasi)es<

4irect instruction and lectures Seatwork Students learn through listening an observation.

C.a**"##/

Students matched by age# and possibly also by ability. All students in a classroom are taught the same material.

Students dynamically grouped by interest or ability for each subject# with the possibility of different groups each hour of the day. Project'based instruction using any available resource including Internet# library and outside experts. Students and teachers may work together as collaborators.

Ma0)"2a.*

Instruction based on textbooks# lectures# Instruction based on textbooks# lectures# and individual written assignments. Students often address teachers formally by their last names. The teacher is considered a
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S0$&)%0 a%& 0)ac()" ").a02#%*(2+

KEMAHIRAN BERFIKIR KPD 6034

respected role model in the community. Students should obey the teacher. 3 S#c2a. a*+)c0* $ocus on independent learning. Sociali)ing largely discouraged except for extracurricular activities and teamwork'based projects. Significant attention to social development# including teamwork# interpersonal relationships# and self' awareness.

METHODOLOGY

,.1

I%0"#&$c02#% The study was conducted among students taking subjects Accounting Principles. It did

&uantitatively. 4ata collected through the biodata and student achievement yardstick
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effectiveness of the methods used. Testing is done in a se&uence that is the same &uestion to the same student on the same day but using different methods. The differences are expected to be available to the scores achieved by the students and the time taken by students to solve the &uestions.

,.2

Sa/+.2%! The study was conducted at Sekolah enengah !ebangsaan "utan elintang# Perak.

The sample consisted of three students consisting of form ? students of subjects took Accounting Principles. The sample also consists of all the girls. After researcher conducting classes using traditional approach such as presenting# reading and writing and modern approach such as using mind map# internet# diagram and computer graphic# minor test was given to students to test their understanding in sub topic $inancial Statement.

*ist of respondents are as follow<

Ta-.) ,.27 L2*0 #' R)*+#%&)%0* S0$&)%0* ale $emale TOTAL N# O' S0$&)%0 8 9 ,

,.,

Da0a C#..)c02#% Teaching and learning occur within 38 minutes. In this study# two types of methods

used the traditional method< the method often used by teachers in the classroom -writing and listening. and modern method that uses the approach of thinking skills critically and creatively.

KEMAHIRAN BERFIKIR KPD 6034

?8 minutes of the first students taught using traditional methods and ?8 minutes were still in the same title# but use creative and critical approach. In using the creative and critical thinking skills of selected techni&ues are Parts +hole %elationship diagram. At first# the teacher has to teach students how to use these diagrams. Sub topic is more concise and easier for students chosen to apply to the sub topic truth. The sub topic for beginning is Source 4ocument. 6nce the teacher is satisfied# then students are allowed to apply Parts +hole %elationship diagram to the actual sub topic. It is the $inancial Statements. In this sub topic# students were asked to make a fraction accounts involved with the $inancial Statements of 5ommercial Accounts# Profit and *oss Account and (alance Sheet. Bnder each account there are items that need to be listed. Students have the right to categori)e each item as if one# it will result in financial statements is wrong. In using the 55T# students more clearly and know whether the items included were right or wrong. >rrors can also be traced from the beginning and allow students to take the time to answer more &uickly than it should. Bsing traditional methods students will often take E8 minutes or an hour to settle the &uestion. (ut using the 55T student only takes ?8 to ?D minutes to solve the &uestion.

FINDING

4.1

Da0a a%a.8*2*
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KEMAHIRAN BERFIKIR KPD 6034

Table ?.1 below shows the student/s name# class and the marks they achieve using traditional teaching methods. Total score for this &uestion is 7D marks Two students gets a score of 1? marks and a another student get 1E marks. The time taken by students to answer these &uestions is E8'38 minutes. Time should be taken by the student is supposed to be 9D'?8 minutes. Fuestion of the financial statements will be shaped in paper 7 subjects Accounting Principles and full marks for paper 7 is 188 marks. Fuestion of the financial statements is a &uestion that must be answered by the students. Craph ?.7 shows the time taken by students to answer &uestions using traditional methods. BIL 1 7 9 NAME OF STUDENT $ATI0 06%"A$IGA" (I0TI A"P64 0B%B* SHA$IFA" (I0TI 6"A A4 IS AI* SA%A" ATIFA" (I0TI IA I* CLASS ? A* (B!"A%I ? %6S>**A ? %6S>**A MAR9S ON TRADISIONAL METHOD 1E;7D 1?;7D 1?;7D

Ta-.) 4.17 S0$&)%0* L2*0 620( T()2" Ma" * #% T"a&202#%a. M)0(#&

KEMAHIRAN BERFIKIR KPD 6034

80 78 76 74 72 70 68 66 64 TIME (IN MINUTE) SARAH SYAFIQAH HAFIZAH

G"a+( 4.27 T() 02/) 0a )% -8 *0$&)%0* 0# a%*6)" :$)*02#%* $*2%! 0"a&202#%a. /)0(#&*.

Table ?.9 shows the difference in the marks achieved by the three students after the use of modern teaching methods. The table also shows the time taken by each student to answer this &uestion. The difference scores and the time taken can be an effective yardstick to compare the two methods used. arks a significant difference compared to the first student to gets additional scores by 3 marks and the second and third student gets marks increased by 11 marks The time taken by students more efficient than traditional methods. Saving time can be used wisely by the students to complete two more &uestions and 7 compulsory choice &uestions. Amounting to D &uestions and contribute to the overall score of E8J. This is because an objective one paper contributed to a ?8J marks. (ut when are mixed both paper produces 188J score.

BIL

NAME OF STUDENT

TIME TA9EN
10

MAR9S

KEMAHIRAN BERFIKIR KPD 6034

TRADISIONAL METHOD 1 7 9 $ATI0 06%"A$IGA" (I0TI A"P64 0B%B* SHA$IFA" (I0TI 6"A A4 IS AI* SA%A" ATIFA" (I0TI IA I* ?8 ?: ?7 I0BT> I0BT> I0BT> 1E;7D 1?;7D 1?;7D

MODERN METHOD 7?;7D 7D;7D 7D;7D

Ta-.) 4.27 C#/+a"2*#% #' /a" * #% 0"a&202#%a. a%& /#&)"% /)0(#& 2%c.$&)* 0()2" 02/) 0a )% '#" a%*6)" 0() c#/+.)0) :$)*02#%.

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KEMAHIRAN BERFIKIR KPD 6034

DISCUSSION; CONCLUSION AND IMPLICATION

5.1

A&3a%0a!)* #' M#&)"% M)0(#& +hen have run both the teaching methods of traditional teaching methods and modern

methods -55T.# some results can be displayed through a number of aspects. The first aspect is the effectiveness through student achievement# and the time taken to answer. In addition# the advantages and disadvantages can be identified more clearly. Improvements have also been analy)ed for a selected title more suited to modern methods. Among the advantages of using modern methods are more students play a major role in which teachers become facilitator very helpful. Students are more confident and self'motivated because the &uestion studied from beginning to end. All processes are determined by the students themselves with the help of teachers to ensure that the measures carried out thoroughly and accurately. oreover# by using the part'wholes diagram student can see the way that financial statements prepared indirectly they understand the needs of the financial statements. Preparing financial statements re&uires the understanding and confidence by students as feeling anxious that there would cause the financial statements are not perfect and accurate. Among other things# the time is an important factor in answering the &uestions. +ith the use of modern methods is to save students time in answering this &uestion. This is because students have greater confidence and knowledge has been mastered and then launched a task these students. The lack of discussion during the &uestion be answered lead time can be saved. This is because the negotiations were initiated at the beginning of the session and basic skills students have been strengthened when students first understand this topic. arks obtained by the students are also better than traditional methods. This is because the students use the diagram to categori)e all items. +hen the process is right# then the answer is correct indirectly. The diagram provided very helpful for students if errors do students from the beginning have known it. Students will be excited to see their answers correct and balance. (alanced means data debits and credits are e&ual

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KEMAHIRAN BERFIKIR KPD 6034

5.2

C#%c.$*2#%

0ot all sub topics appropriate use of modern methods. Some the topics re&uire traditional teaching methods. 5ompatibility is determined by the teacher because the teacher will plan how it is done with the objective that the student is able to participate in classroom engagement and level of thought they should. 5.2.1 L2/20a02#% #' 0() ")*)a"c( "owever# there are constraints faced by teachers in the course of this study. Among the students who are present during this study was moderate among students in academic achievement in accounting principle. Teachers are not able to estimate if the teaching is done in real classrooms and engage students who are weak will the result remains the same or vice versa. In addition# factors such as time taken by the student may vary according to the speed of student writing. Also# when reviewed many sub topics in subjects inappropriate accounting principles using the diagram because too many calculations. If it is used# it is right at the first session as intended to strengthen students/ understanding and shorter &uestions.

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STUDENTS INVOLVED IN THIS STUDY

OVERVIEW OF TEACHERS HOW TO USE DIAGRAM

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KEMAHIRAN BERFIKIR KPD 6034

S0$&)%0* 0"8 $*2%! &2a!"a/ a'0)" !23)% -"2)'

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REFERENCES

>dward . Claser -12?1.# An Experiment in the Development of Critical Thinking, Teacher,s 5ollege# 5olumbia Bniversity

Cerald $. Smith -7889.# Beyond Critical Thinking And Decision Making: Teaching Business tudent!s "o# To Think, Iournal 6f anagement >ducation# Kol.7: 0o.1 Bniversity 6f 0othern Iowa# Sage Publication

ichael Scriven @ %ichard Pau-123:.# presented at the 3th Annual International 5onference on 5ritical Thinking and >ducation %eform# Summer.

0ovak# I. 4. -1223.. $earning, creating and using kno#ledge: Concept maps as facilitative tools in schools and corporations. "illsdale# 0I< *awrence >rlbaum.

http<;;ehlt.flinders.edu.au;education;4*iT;7887;environs;scott;tradteac.htm http<;;ar)elonline.wordpress.com;7817;8E;7D;are'traditional'teaching'methods'still'effective;

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