Online teaching during the COVID-19 pandemic has presented challenges that no teacher training could ever have prepared us for. Much of the past year has been spent teaching online, which many fear has hindered students’ learning. There is no doubt that learners have found the past year demanding as they make numerous sacrifices, but some of the techniques used to support learners to learn at home can be used to support their revision both this year and in future.
For example, online learning has equipped learners with useful skills to support further degree-level study and working in the modern accountancy profession. My learners have also become much more independent, and problem solve rather than putting their hands up and asking me, which will support their revision.
How I adapted my accounting teaching from home
One of the key ways I have adapted my teaching is through video. I have prepared several short tutorials – one for each unit of the Cambridge International AS & A Level Accounting resource. These tutorials have not been too time consuming to prepare as I have used the PowerPoint lessons that I would normally deliver in the classroom and presented the slides using online learning platforms, such as Zoom, Google Classroom, Microsoft Teams etc.
To keep the video tutorial interesting (as I do not want to lecture my students to sleep) I switch between PowerPoint and create a virtual whiteboard using Microsoft OneNote (or a similar app) to deliver an accounting demonstration, just as I would in the classroom.
Last week I prepared a video tutorial on balancing accounts (Chapter 4 of the Cambridge International AS & A Level Accounting resource). I used the virtual whiteboard to demonstrate how to balance different accounts and showed learners the differences between a credit and debit balance. Virtual whiteboards have become invaluable to teach accounting, because demonstrations can be recorded so learners can watch them over again.
These video tutorials supplement, rather than replace, my timetabled lessons. Students can watch them as many times as they wish, at whatever time they desire, and they are particularly helpful to support learners who may be self-isolating and have to miss a lesson. I often direct students to watch specific video tutorials and then test their knowledge by setting them questions and I have found that results are quite impressive.
Understanding key accounting terms
Student interaction is one of my greatest concerns because there are so many key terms within Cambridge International AS & A Level Accounting that can be misconceived by international learners. In the classroom, I can sense learners’ body language and I know immediately if they understand a point. You can never read body language in the same way online, even if learners use a webcam.
To support learners’ understanding of key accounting terms and processes, I have coordinated a key term file with my learners. Each week, I have asked each learner to create a resource to help other learners understand the term. Learners must avoid writing lengthy definitions or copy the key terms included in the resources, but instead draw or create a mnemonic to support understanding.
Below is an example of two mnemonics to help learners remember debit and credit entries for double-entry:
DEAD – Debits – Expenses, Assets and Drawings
CLIC – Credits – Liabilities, Income and Capital
Ending your lessons
To wrap up my lessons each week, I offer time for one-to-one questions. My learners are often reluctant to ask questions in an online lesson, but this creates a ‘safe’ environment whereby my students are happy to ask – I also make sure they know there is no such thing as a silly question.
Without a doubt this past year has been challenging, and not one that any teacher or learner would want to repeat. However, technology can be used to support learning and revision in the future for Cambridge International AS & A Level Accounting.
Julie Whatford is an experienced business and accounting educator and is also co-author of our Cambridge International AS & A Level Accounting Teacher’s Resource. Discover more about our new Accounting series today.
