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Prepared by : Mohammed Areef Irfan, Accountancy Teacher, Al Ain Juniors School, UAE

E-mail: arifirfanmd@gmail.com, Mobile: 00971551903696.

My Best Activity of the April Month 2012

Subject: Accountancy Grade: XI C Topic: Fundamental Accounting Assumptions


Feedback I felt easy to understand case study problems than the normal sums, because it deals with like a real life - Abdul Jabbar (Student) The case study was something new and informative, it was accepted and liked by all. It was a different way of knowing our subject better and I wish it should be continued. - Mary Rosa (Student) The case study has a very good impact on the students. It is a good and interesting way to understand the subject and the concept. Hoping to have more of it in other subjects as well. - Amberina S.K (Student) The case studies highlighted the accounting principles and were very well thought to enable the participants to understand the principles involved and each ones role in accounting.- Ms. Bonnie Prinsloo (Programme Leader CICTT)

Background story Teaching this topic, at early stage of Accountancy course, is one of the difficult task to a Accountancy teacher. Then I thought, let teach this topic by using a case study method, and I did it ! And got success !!! All students were learnt the concept quickly and easily. Case Study Method
A real time situation can be created in the form of a story, followed by focus questions. A group of 4 to 5 students will be given this case study/s, they take 10 to 15 minutes for their group discussion, and jot down their answers in a piece of paper. And one of the group/s member/leader explain why they have chose that answer, later other group/s will also express their views whether the group/s is/are correct or wrong. Finally the teacher will conclude by taking these discussions to forward stage and relate the each case study to the relevant Accounting assumption/concept. Thats it.

Sample Case study:


On Consistency concept: XYZ is a reputed school, which has decided to follow certain rules and regulation with regard to school timings and class timings, for the current academic year. But immediately after two weeks, it has changed the present rules and regulations and replaced with new one. After one month again it has shifted to old rules. After two months they felt that they have to change its rules and regulations with complete new one, because the old one is failed to work properly. From the above, it is clear that to run a school effectively and efficiently making changes are good and it should be continued. Will you agree with above statement, give valid reasons?

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