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EDU 05.8- THEORETICAL BASES OF TEACHING COMMERCE Handbook Contact Hours: 100 (Instruction) Maximum Marks: 100 UNITS

OBJECIVES

(External: 80, Internal: 20) CONTENT

SCOPE OF THE CONTENT

REFERENCES

Unit 1: Commerce as a Unique - To endow Discipline students with v a r i o u s (12 Hours) dimensions of commerce and accountancy subject

-To appreciate commerce as a dynamic and expanding body of knowledge

-Commerce - Meaning, Definition, Importance and Scope of Commerce as a subject -Areas of Commerce and its recent development -Accounting - Meaning, definition, Importance and Scope ( Cost Accounting, C o m p u t e r i z e d A c c o u n t i n g , Management Accounting. DBMS) -Vocational Education, Entrepreneurship Education, --Consumer Education -Marketing Management, -Financial Management, -Human Resource Management.

-Meaning and any two definitions of Commerce and its analysis -Importance of Commerce –as an academic discipline and vocational discipline, knowledge subject and skill subject, deals with the structure and functions of commerce, both for preparation to further studies and terminal to enter into the careers of middle level lines of employment, increase standard of living, economic development of the country, national and international understanding etc. --Scope of Commerce as a Subject-Scope of commerce subject at secondary level, higher secondary level, college level and professional level -Recent Developments in Commerce- Briefly explain the meaning of E-Commerce, EBanking, M-Commerce, Social commerce etc -Meaning and definition of accounting -Importance of accountingmaintains record of business, financial position of organistion, information to various groups etc. -Scope of accounting –application of accounting in various fieldsMeaning and features of cost accounting, management

Prasad, L,M.(2012). Principles and Practice of Management. New Delhi: Sultan Chand. Khan,M,Y & Jain,K,J. (2000). Cost Accounting. New Delhi : Tata Mcraw Hill. M.C. Shukla, T.S. Grewal & S.C. Gupta – (1997) Advanced Accounts. New Delhi:S Chand and Co Khan,M,Y & Jain,K,J. (2000). Management Accounting. New Delhi : Tata Mcraw Hill.

Higher secondary business studies and accountancy text book (Plus 1 & Plus 2)

Unit 2: Commerce Education

(8 Hours)

-To familiarize the evolution of teaching of commerce

-Concept of Commerce Education ,Meaning , definition , nature and Importance-Historical development of Commercerecommendations of various committees on Commerce Education -Curricular reforms by KCF 2007 and NCF 2005-A brief outline of aims of education.

-Meaning, any three definitions with its analysis and Importance of commerce education-Discuss the role of commerce education in general education, as a part of vocational education, impact of privatization and industrialization, creation of employment opportunities, increases standard of living, economic development, develops national and international understanding etc. -Historical Development of Commerce Education-Discuss the chronological development of commerce education from ancient period to the present status. Also highlight the landmarks in commerce education. -KCF(2007)- briefly explain the aims of education in KCF(social justice, awareness on environment, scientific temper, cultural identity, vocational skills, democratic values, citizenship, nationalism, awareness of one’s right, awareness of science and t e c h n o l o g y, r e s i s t a n c e , construction of knowledge, critical approach) and discuss the relevance and significance of these aims in commerce education. -NCF (2005)-briefly explain the aims of education such as

Khan.S.M.(1987). Commerce Education. New Delhi :Sterling Publishers.

Singh, V.K (2006). Teaching of Commerce. New Delhi: A.P.H.Publishing corporations Singh,Y,K. (2011). Teaching of Commerce. New Delhi : APH. Tiwari, S.A.(2005).Commerce Education in the global Era. New Delhi : Adhyayan Publishers. www.ncert.nic.in/rightside/links/pdf/ framework/english/nf2005.pdf www.ssamis.com/web/downloads/ KCF%202007.pdf

Unit 3: Aims and objectives of Teaching Commerce (14 Hours)

-To gain insight into the aims and objectives of t e a c h i n g c o m m e r c e subjects

-Aims of Teaching Commerce -Objectives of Teaching Commerce at Secondary and Higher Secondary Level .-Values of Teaching -To understand Commerce t h e v a l u e s o f -Instructional Objectives t e a c h i n g of teaching Commercecommerce Revised Bloom’s TaxonomyCriteria for writing Instructional ObjectivesSpecifications -Process skills in Commerce

-Aims of teaching commerceBriefly explain knowledge aim, character development aim, citizenship development aim, moral and spiritual aim, vocational aim, economic efficiency aim, social efficiency aim, processional career aim. -Values of teaching commerceexplain cultural values, disciplinary values, practical values, social values - Objectives of teaching commerce at Higher Secondary Level-Discuss the objectives of teaching Business Studies and Accountancy at higher secondary level. The teacher educator should refer the source book of Business Studies and Accountancy for higher secondary - Instructional Objectivesmeaning, Bloom’s taxonomyclassification and hierarchical arrangement of cognitive domain, affective domain and psychomotor domain with examples from commerce-Criteria of writing instructional objectives -Revised Bloom’s Taxonomy- a conceptual review of change in t e r m i n o l o g y, s t r u c t u r e a n d emphasis - Specifications- specifications under each domain should be

Anderson,W,L and Krathwohl,D,R (2001). A Taxonomy for Learning, Teaching, and Assessing: A Revision of Bloom's Taxonomy of Educational Objectives. Boston : Allyn & Bacon:. Bloom, B. S. (1956). Taxonomy of Educational Objectives. Cognitive Domain. New York: David Mckay Co. Gronlund,N.E.(1970).Stating Behavioural objectives for class room instruction. London:MacMillan N.C.E.R.T. (1989). Instructional objectives of school subjects. New Delhi: N.C.E.R.T

Unit 4: Approaches, Methods & Techniques of Teaching Commerce

(34 Hours)

-To comprehend various approaches, methods and techniques of teaching Commerce

-Maxims and Principles of Teaching Commerce

-Maxims and Principles of teaching-meaning of maxims, various maxims of teaching like -Learner centred known to unknown, simple to approach, complex, concrete to abstract, Competency based particular to general, whole to approach and Multi parts etc. Media approach, Activity - principles of teaching like −To proficient in based definite goals, child centeredness, individual difference, linking with selecting -Approaches of Teaching l i f e , c o r r e l a t i o n , c r e a t i n g appropriate conducive environment, remedial teaching methods Accountancy teaching, motivation, planning etc and techniques of -Methods of Teaching -Meaning, Characteristics and commerce Advantages of Learner centred teaching in varied Commerce approach, Competency based context and -Techniques of Teaching approach and Multi Media content Commerce approach, Activity based approach- large group activity and −To intertwine .-Teaching Strategies in small group activity models of Commerce – Co- A p p r o a c h e s o f Te a c h i n g teaching for operative learning, Accountancy: Meaning and steps understanding the Experiential Learning,of Balance sheet approach, concepts of Concept Mapping Equation approach and Spiral business Development approach studies and -Models of Teaching - M e t h o d s o f Te a c h i n g accountancy Commerce: Lecture method, Discussion- Group discussion and panel discussion, Debate, Seminar, Project method, Problem Solving method, Inductive and deductive method, Analytic and synthetic method , Case Study method, Market studies and surveys - A discussion on

Aggarwal, J.C. (2003). Teaching of Commerce; A Practical Approach. New Delhi : Vikas Publication. Borich,Gary.D. (2004). Effective Teaching Method. New Jersey : Prentice Hall Inc. Boynton,L.D .(1963). Methods of Teaching Bookkeeping and Accounting. Ohio: South Western Publication. Chopra, H.K. & Sharma, H. (2007). Teaching of Commerce. Ludhiana: Kalyani Publisher.. Joyce,B & Weil, M. (2003). Models of Teaching (5th Ed.). New Delhi: Prentice Hall. Methods of Instruction- Any appropriate textbook

Unit 5: Commerce Curriculum (12 Hours)

-To equip the students with current trends in developing commerce curriculum at higher secondary level

-Concept of Curriculum - C o m m e r c e C u r r i c u l u m –Meaning and Definition Meaning, Definition and its analysis and Bases of curriculum -Principles of Curriculum d e v e l o p m e n t s u c h a s Construction philosophical, sociological and psychological -Types of Curriculum -Principles of curriculum construction- The various -Approaches of principles underlying the Curriculum organization construction of curriculum should be discussed in detail -Recent Trends in - Types of curriculum-subject Construction of centered, activity centered, child Commerce Curriculum centered, experience centered, undifferentiated/ integrated, -Curriculum Evaluation – d i ff e r e n t i a t e d , h i d d e n a n d Meaning, purpose, levels competency based and techniques of -Approaches of curriculum curriculum organization- The approaches of evaluation curriculum construction such as concentric, spiral, psychological, logical, topic and unit approaches may be discussed with respect to meaning, merits and demerits of each. -Modern Trends in Curriculum construction- A brief explanation of modern trends in curriculum such as emphasis on conceptual learning, integrated approach, decentralized curriculum, pupil centered curriculum, use of self learning materials, use of low cost materials, social issues oriented, competency based etc. may be

Rao, D,B. (2006) Methods of Teaching Commerce. New Delhi: Discovery publishing house Roa, S. (2005). Teaching of Commerce. Anmol Publications pvt.Ltd: New Delhi.

John L. Hosp, Michelle K. Hosp (2014) ABCs of CurriculumBased Evaluation: A Practical Guide to Effective Decision Making: Guilford publications

Unit 6: Application of psychological theories in commerce education

(10 Hours)

-To understand the theoretical bases of major approaches viz; constructivism and behaviourism

-Theoretical base of Behaviourism -Theoretical base of Constructivism- Piaget, Bruner, Vygotsky, Gardner -Critical PedagogyProblem Posing Education

- Behaviourism-Theoretical outlines basic ideas of S-R learning, role of teacher. -Constructivism-Meaning, and characteristics -Constructivism vs. Behaviourism-Difference between behaviourism and constructivism may be discussed in the light of theory as well as practical experience. -Educational implications of theories of Piaget, Bruner, G a r d n e r a n d Vy g o t s k y o n commerce education -Critical Pedagogy and Commerce–Conceptual overview of Critical pedagogy and Banking concept of Education, The issues listed in KCF should be discussed in the context of commerce teaching. -Problem posing education-a conceptual overview of meaning, characteristics, role of teacher and students.

Mangal, S.K. (2002). Advanced Educational Psychology. New Delhi : PHI Learning. Freire, P. (1998). Pedagogy of the Oppressed. USA: Continuum Pub. Co. Gardner, H. (1983). Frames of Mind: The Theory of Multiple Intelligences. New York: Basic Books Vyotsky,LS. (1978). Mind and Society :The Development of Higher Mental Processes. Cambridge:Mass University Press.

Tasks and Assignments 1 Undertake a Project on selected area from commerce (Individual) 2. Compare the commerce curriculum of Higher Secondary Stage of Kerala state with that of the Central Board of Secondary Education based on curricular reforms. (Individual)