PEDAGOGY OF COMMERCE [Teaching of Commerce] - B.Ed Notes

PEDAGOGY OF COMMERCE [Teaching of Commerce] - B.Ed Notes

PEDAGOGY OF COMMERCE | Teaching of Commerce | Pedagogy of Business Studies and Accounting | Teaching of Accounts and Business Studies | Pedagogy of Commerce Notes for B.Ed

What do you mean by Pedagogy Of commerce? Is it science or art or both? Discuss the nature and scope of Pedagogy Of commerce/ Business Studies


Pedagogy of Commerce or Teaching of Commerce, Accounting,  business studies subject B.Ed, b ed, bed, b-ed, 1st, 2nd,3rd, 4th, 5th, 6th, first, second, third, fourth, fifth, sixth semester year student teachers teaching notes FOR CLASS 11 AND 12, study material, pdf, ppt,book,exam texbook,ebook handmade last minute examination passing marks short and easy to understand notes in English Medium download free

MEANING OF COMMERCE

The meaning of the term ‘commerce’ represents that particular domain of knowledge which deals with the concepts, principles, theories, processes, and skill that could be applied in the proper conduct of all tasks and transactions related to commercial activities.

According to Dr. Evelyn Thomas, “commerce is a term that embraces all those functions involved in the making, buying, selling and transport of goods.”

All the activities which are undertaken in connection with the production of things and carrying them from the place of production to the place of consumption are called business. In short,

  • The activities connected with the production are called industry,
  • And the activities connected with the transport of goods produced from the factories to the consumers are called commerce.

Business Activities:

  • Industry
  • Commerce (Trade, Auxiliaries to Trade)

There is a long way which has to be covered in taking the finished products from the place of production to the place of consumption. It is a misconception that commerce is only the purchase and sale of goods. In commerce, all those activities are included whose objective is to remove the obstacles in the distribution of goods. This process begins in the following way.

Definitions of Commerce

Various scholars have defined the word in the following way.

In the words of Evelyn Thomas, “Commercial occupations deal with the buying and selling of goods, the exchange of commodities, and the distribution of the finished products.”

According to James Stephenson, “Commerce is the sum total of those processes which are engaged in the removal of the hindrances of persons (trade), place (transport and insurance), and time (warehousing) in the exchange (banking) of commodities.”

In the words of William R. Spreegal, “Commerce is mainly concerned with the transfer of goods. The activities related to classification, integration, storing, finance-management and transportation and insurance are to be performed in it.”

Characteristics / Features of Commerce

On the basis of the above definitions following are the characteristics of commerce:

  • Commerce is the distribution system of goods.
  • In commerce, all the activities related to the sale and purchase of goods and those which help in sales and purchase of goods are included.
  • Commerce creates utility.
  • It brings industry and consumers close to each other.
  • Commerce helps in providing the good at a relevant price, at a proper time at the proper place, in proper form to the proper person.
  • It is a study of human beings as producers and consumers.
  • It is a study of distribution and exchange.

Components of Commerce

On the basis of the definition of commerce we can divide it into two parts:

Trade

In general words, trade means buying and selling goods with the purpose of getting profit. In other words, trade means the exchange of goods and services for the purpose of material profit of both the buyer and the sellers. We can carry it on the smallest as well as largest scale. Trade can be classified into two categories:

Home trade: Home trade means buying and selling things within the national boundaries. It includes the following:

  1. Local trade: It has limits to some villages, towns, or districts.
  2. State trade: It is a trade among different districts of a state.
  3. National trade: It is a trade among different states of the country.

Foreign trade: When trade crosses the national boundaries and reaches the foreign land then we call it foreign trade. It includes:

  • Import Trade: When a businessman of a country buys some goods from the businessman of another country.
  • Export trade: When the trader of our country sells something to the trader of another country.
  • Entrepot trade: When a country imports some goods from another country and then exports the same goods to some third country.

Auxiliaries to Trade

Commerce includes not only trade but also various other subsidiary activities which are undertaken to overcome the hurdle appearing in the way of trade. The following activities are included in it:

Middlemen

There are fewer producers and a large number of consumers. Hence, it is not possible for all the consumers to purchase goods directly from the producers. So, there is a need for middlemen to establish contacts between producers and consumers. They consist of wholesalers, retailers,s, etc.

Banking

Money is required from the moment when raw material is purchased till the sale of the finished product. Hurdles of finance in the form of cash, letter of credit, the need for foreign exchange, to expand the business arises and these can be eliminated with the help of banking. Other means than banks as finance companies, stock exchanges are also utilized in the present-day economy to raise funds.

Advertising

Nowadays a producer, to attract the customer towards his product, has to provide full knowledge of it to the customer. Advertising helps in this activity. It enhances the knowledge of the customers and eliminates the hindrance of information.

Insurance

Whether goods are sold on a small scale or large scale, at the time of storage and transporting of these goods from one place to another, the risk is always there as damage of goods, theft of goods, the effect of natural calamities, etc. Insurance can solve this problem.

Warehousing

There remains a time gap between the manufacturing of any product and the consumption of that product. So we have to store finished products. hence we can solve this problem by warehousing.

Transportation

Today, the trade has been extended from the local level to the national as well as international level. Hence, there is a need for transportation. So we can eliminate the hindrance of a trade by transport i.e. by carrying commodities from the production place to place where there is need.

Communication

There is a large distance between the producers, middlemen, and consumers. The means of communication like telephone, telegram, letter, telex, etc. help in finalizing the business deals. Due to the availability of modern means of communication as a computer, internet, etc., we perform business on an international basis.

Packaging

In the present-day economy, the importance of packaging is increasing day by day. It is needed to maintain the quality of the product and to send it safely. It also provides an attractive look to the product.

Stock and produce exchange

Stock and produce exchange can also be called a measure of the economic growth of a country. These are the important activities of the business. Stock exchange provides a platform for the sale and purchase of shares and debentures whereas produce exchange is an effective means of providing the goods. The stock exchange can have a good impact on disinvestment and providing the proper environment for trade and industries but it can destroy it also.

Thus it is clear that during the sale and purchase of goods there arise many hindrances and these hindrances can be eliminated with the help of commerce.

Nature of Commerce

In the nature of commerce, we have to indicate whether it is a science or an art, a positive science or normative science, whether it can pass moral judgments in business. In order to decide whether commerce is a science or an art firstly we have to understand the meaning of ‘science’ and ‘art’.

Commerce – A Science

Science is a systematized body of knowledge, which traces the relationship between cause and effect. Science is not a mere collection of facts, because a mere collection of facts can never constitute a science. To understand the meaning of science, we should know about the characteristics of science which are as follows:

  1. The attitude of science is objective.
  2. It has a fixed explanation.
  3. It has the power to predict.
  4. The important characteristic is that is systematic.

Thus we find that commerce is that branch of knowledge where the various facts relevant to it have been systematically collected, classified, and analyzed. Judged from this point of view, commerce is a full-fledged science.

Some writers seem to imagine that commerce cannot be given the dignified status of science because:

  • Lack of exactness in commerce.
  • Scientific laws are completely true and fixed, whereas in commerce there is no such type of laws because it is based on human efforts which change according to the different situations.
  • The data on which scientific laws based are correct and true but the data in commerce can’t be so exact and true.
  • There is the inability to predict the future course of events as accurately as the physical sciences can.

It is no doubt, true that commerce cannot predict the future course of events as accurately as natural sciences and it very often happens that business prophecies are falsified by subsequent events. But on the basis of this only we can’t deny the scientific nature of commerce studies. The only reason for this lack of predictability is that commerce deals with highly complex and various forces, some of which are not amenable to correct prediction. Commerce deals with men endowed with freedom of will and there are no guarantee that they will act in a preconceived manner.

Commerce – An Art

An ‘art’ like science is also a systematized body of knowledge. The object of art is the formulation of percepts immediately applicable to policy. The practical aspect of art distinguishes it from science, which may be merely theoretical. Commerce, in certain respects, is an art as well.

There are several branches of commerce, which offer us practical guidance in the development of trade, in managing an institution. It provides occupational training to the students like clerical, accountancy, etc. It develops human values into the students like patience, honesty, cooperation, brotherhood, etc.

These human values help the students in later life as a businessman. It teaches how to accumulate money and how to invest that.

Thus we can say that commerce is both a science and an art because as a science, it formulates certain rules, principles, and theories while as an art, it gives them a practical shape.

It is both an academic discipline and a vocational discipline. In the words of Proof. Cossa, “Science provides us theoretical knowledge whereas art provides training in practical practices.

Scope of Commerce

Commerce today covers a vast field and comprises many branches of scholarship in its fold. Like the bee it sucks honey from every flavor: The subject matter of commerce is very wide because it includes all the commercial activities performed by the man in the economy.

Commerce is a body of organized knowledge and thoughts about trade affairs. It is a science of arts, trade, and aids to trade; aids to trade are insurance, transport, communication, advertisements, etc.

The scope of commerce has to be broad enough to acquaint the pupils with a wide range of trade activities that are meaningful to them. We generally study the following facts to have a knowledge of the scope of commerce.

The subject matter of commerce

Commerce has its own subject matter. The Commerce area is both a knowledge subject and a skill subject. The objectives of the study of commerce are both preparatory to further studies in colleges and terminal to enter into the careers of middle-level lives of employment. Its subject matter is very vast.

The subject matter of commerce includes the study of general commerce, economics, geography, commercial laws, book-keeping, business management, accountancy, advertising and salesmanship, office practices, etc. Most of the subject matter serves to introduce the students to the activities of business enterprises.

According to University Education Commission 1948-49. Professional business education should include mathematics, statistics, theory of organization, business structure; finance, including management and budgeting of assets and of expenses; philosophy, history, and theory of law and organization of work including economic; process analysis and procedures, standardization of skills, cost analysis and the like.

Form of trade organization and types of trade

If we want to get organized knowledge about the problems of commerce, firstly we have to get knowledge about the nature and types of trade. When the trade is carried on within a country it is known as internal trade. The scope of this type of trade limits to the country and its problems can be solved by keeping the situations of the country in mind. But the problems related to international or foreign trade are different.

The problems related to it may be transportation, exchange control, imperial preference, tax, and toll, etc. thus internal and foreign trade is two different parts of commerce and there is a need to think about the problems related to it from different angles.

It is necessary to understand the organization of the trade to understand its problems. In an ancient period when the field of exchange was limited, the trade was in the hands of individual traders.

So in the present-day economy, there is planning to abolish the role of these middlemen, but their role is so specific and important that it is difficult to finish their complete role. The wholesaler buys the goods in large quantities from the producer or manufacturer or their authorized dealer and sells the same to the retailer in small quantities. Later on, the retailer sells these things to the customers as per their need.

Limitations of Commerce

While studying the scope of commerce, we come to know about the limitations as follows:

  • It studies only business activities.
  • Commerce is completely a positive science.
  • It includes the study of activities related to business.
  • It studies the activities which are undertaken to overcome the hurdle appearing in the way of trade.

Thus commerce is a vast discipline comprised of different branches of management. We can summarize it as:

  • Social intercourse: The dealing of one person or class in society with another, familiarity.
  • The exchange or buying and selling of commodities, especially the exchange of merchandise, on a large scale, between different places and communities, extended trade or traffic.
  • To carry on trade, to traffic.
  • It deals with goods and services.
  • Deals with the creation of form, place, and time utilities.
  • Deals with a profit motive.

COMMERCE EDUCATION

Commerce education is directly concerned with the day to day life of the students.

According to Herrick, “commerce education is that form of instruction that both directly and indirectly prepares the businessman for his calling”.

In Herrick’s view, commerce education is the preparation of a businessman. It includes all types of education which make one person become a great businessman.

Lyon stated commerce education as “Any education which a businessman has and which makes him a better businessman is for him a commerce, no matter whether it was obtained in the walls of a school or not”.

According to the Lyon curriculum for commerce, education is all the activities of businessmen and the ways by which he became a great businessman. To him that education is not restricted to the schools only since the student can even get his education outside the school i.e., from society.


Importance of Commerce Education

  1. The main purpose of commerce education is to provide knowledge about commerce and to prepare the student for vocational competency
  2. Commerce education is useful for the students to understand the various aspects of changing the ownership of goods
  3. Commerce education is aimed at giving adequate knowledge about the wholesale trade, retail, export trade, import trade, and entire-port trade.
  4. It provides some knowledge about the movement of goods etc., Transport, Communication Insurance, Ware-housing, Money, Banking & Finance, and Mercantile Agencies.

Importance of Accountancy Education

  1. The main purpose of teaching Accountancy is to make the students understand the importance of bookkeeping.
  2. This helps the students to know how to prepare and interprets simple financial statements and reports.
  3. It aids the students to understand the posting of business transactions in the various forms of Accounts books such as journals, ledger, and other subsidiaries' books, etc.
  4. The commerce education helps the students to draw conclusions about the financial position of the organizations.

LearningClassesOnline B.Ed Notes

CORRELATION OF COMMERCE AND ACCOUNTANCY WITH OTHER SUBJECTS

Correlation of Commerce and Accountancy with reference to Economics: These commercial activities complete the full cycle of economic activities. In short, we can say that Economics is the mother of commerce.

Correlation of Commerce and Accountancy with reference to Mathematics: An accountant applies the fundamental arithmetical processes in preparing the accounts. Further in the field of sale tax, income tax, etc. Knowledge of mathematics is essential.

Correlation of Commerce and Accountancy with reference to Geography: The raw materials required for any commercially significant commodity have to be collected from various places and made available in the Centre of production. The availability of such materials is always based upon geographical conditions.

Correlation of Commerce with Business Management:

  • All activities ensuring the free flow of goods from the producer to the consumer are considered as elements of commerce.
  • These include transportation, insurance, and advertising banning warehousing. Etc.
  • Each of these elements demands effective management.
  • The future of any business that involves the production and sale of goods and services depends on efficient management.
  • So, it may be said that there is an inseparable relation between commerce and management.

VALUES OF TEACHING COMMERCE AND ACCOUNTANCY

  1. Practical or Utilitarian value
  2. Social value
  3. Cultural value
  4. Moral value
  5. Disciplinary value
  6. Vocational value

RECENT DEVELOPMENTS IN COMMERCE

  1. In Banking: Electronic Funds Transfer System (EFTS), Automated Teller Machines (ATMs), Debit Cards, Credit Cards, Core Banking, Tele Banking, and Internet Banking.
  2. In Marketing: E-commerce
  3. In Insurance Sector: Private Companies
  4. In Communication: Fax, Internet, E-Mail, Extranet, Video Conferencing, and Teleconferencing
  5. In Trade: Online Trading

PLANNING

Planning is the basic or primary function of management. In simple words, planning is deciding in advance what to do, when to do it, how to do it and who is to do it.

According to Y.Dror, ‘Planning is the process of preparing a set of decisions for action in future directed at achieving goals by optional means’.

NEED AND IMPORTANCE OF PLANNING

  • The plan determines what will be learned by the students.
  • Planning transforms the available curriculum into activities, assignments, and tasks for students.

The teachers are expected to plan a variety of planning activities. Such planning activities maybe some of the following.

  1. Year (Annual) Plan
  2. Unit (Resources) Plan
  3. Lesson (Daily) Plan

INSTRUCTIONAL PLANNING

Instructional planning is a process of the teacher using appropriate curricula, instructional strategies, and resources during the planning process to address the diverse needs of students.


YEAR PLAN

After getting the work allotted, the teacher’s first task is to plan for the year’s work. This plan is known as Year Plan.


UNIT PLAN

The planning for a unit is known as the unit plan. If the teacher knows the subject matter of each and every unit very well, he can prepare the unit plan after preparing the year plan.

Some examples for units in Commerce and Accountancy are,

  • Commerce: Trade, Sole trader, partnership firms, Joint Stock Companies, Banking, Insurance
  • Accountancy: Introduction to accounting, Journal, Ledger, Subsidiary books, Trail Balance, Final account, Rectification of Errors.

LESSON PLAN

Stands (1949) define,” Lesson plan is actually a plan of action. It therefore, includes the working philosophy of the teacher, his/her knowledge of philosophy, his/her information about and understanding of his/her pupils, his/her comprehension of the objectives of education, his/her knowledge of the material to be taught, and his/her ability to utilize effective methods”.

The lesson plan is considered as the teachers’ mental and emotional visualization of the classroom experiences. Lesson plans are prepared based on the objectives.

In simple, it provides an opportunity to become an efficient and excellent teacher.


Steps in a Lesson Plan

  1. Introduction
  2. Presentation
  3. Generalization
  4. Application
  5. Recapitulation
  6. Blackboard Summary
  7. Home Assignment

Basic Principles of a Good Lesson Plan

  1. Clarity of Objectives
  2. Knowledge of the Subject
  3. General knowledge of all subjects
  4. Knowledge of the principles and strategies of teaching
  5. Knowledge of student’s Nature
  6. Clarity about previous knowledge
  7. Knowledge of the class level
  8. Division of Units
  9. Use of Material Aids
  10. Flexibility
  11. Time Conscious

BLOOM’S TAXONOMY

Education is chiefly concerned with producing or modifying the patterns of behavior in human beings.

After considerable research and investigation, the eminent Educational Psychologist, Benjamin S. Bloom and his associates of USA have come to the conclusion that educational objectives describing student behavior can be classified into three broad categories or domains and these categories are in hierarchical order.

  1. Cognitive
  2. Affective
  3. Psychomotor

MICRO TEACHING

Micro-teaching was introduced in India in 1967. In India, the first book on Microteaching was written by N.L. Dosajh under the Caption ‘Modification of Teacher Behaviour through Micro Teaching (1977).

Micro teaching is a scaled-down sample of teaching in which a teacher teaches a small unit to a small group of 5 to 10 pupils for a small period of 5 to 10 minutes. Such a situation offers a helpful setting for a teacher to acquire new teaching skills and to refine old ones.

D.W. Allen (1966): "Micro Teaching is a scaled down teaching encounter in class size and time".


IMPORTANT SKILLS OF MICRO-TEACHING

  1. Skill of Introducing A Lesson
  2. Skill of Reinforcement
  3. Skill of Stimulus Variation
  4. Skill of Explaining
  5. Skill of Illustrating with Examples
  6. Skill of Using Black Board
  7. Skill of Probing Questions

QUALITIES OF COMMERCE TEACHER

The following are the important qualities for successful commerce and accountancy teacher.

1. Scholarship: This means a sound knowledge of the subject matter.

2. Professional Training: The commerce teacher must have up-to-date knowledge and a thorough understanding of the present banking system, commerce, industry, etc. since he has to teach all these ever-changing aspects to the students.

3. Personality: His personality is the third essential requirement for the commerce teacher to be successful in his profession.

Personality Aspects includes:

  1. Personal appearance
  2. Recognition of the amenities of life
  3. Voice
  4. Good language
  5. Health
  6. Sympathy and Understanding
  7. Sincerity
  8. Fairness
  9. Self-Control
  10. Optimism
  11. Enthusiasm
  12. Patience
  13. Initiative
  14. Adaptability and Resourcefulness
  15. Organizing Ability
  16. Directive Ability

Other Qualities:

  • Good Character
  • Aptitude in the teaching profession
  • Use a variety of effective teaching-learning procedures.
  • Trained by using various techniques
  • Able to develop and use instructional materials
  • Organize subject matter for instructional purposes
  • Appreciate the value of learning
  • Use appropriate equipment and machines
  • Conducting carrier guidance programs
  • Organize and supervise the co-curricular activities

RESPONSIBILITIES OF COMMERCE TEACHER

The following are the responsibilities of the commerce teacher:

  1. Character development
  2. Effective teaching and learning
  3. Adjusting individual difference
  4. Classroom management
  5. Evaluation of pupil performance
  6. Curriculum development and implementation
  7. Developing good family and community relationships
  8. Total school effectiveness
  9. Professional growth and ethics

PROBLEMS FACED BY THE COMMERCE TEACHER

  1. High student low teacher ratio.
  2. Lack of proper infrastructure
  3. Inadequate teaching aids
  4. Untrained and ill-equipped teachers.
  5. It is more content-oriented rather than skill and practice-oriented.
  6. Lack of practical exposure both to the teacher and teaching methods
  7. The content (syllabus) is not up-to-date with the latest scenario
  8. Commerce teacher is a jack of all trades: perhaps he is the only person who is expected to teach all the subjects. Like commerce, banking, entrepreneurship, business management, or sometimes economics as a compulsory subject even if he or she may be interested in accountancy.

CURRICULUM OF COMMERCE

The term curriculum is derived from the Latin word "currere" which means path. In this sense curriculum is the path through which the student has to go forward in order to reach the goal envisaged by education.

The curriculum should be considered as a broad-based term encompassing every aspect concerning the study of the course. It is now considered on the totality of experiences to which a pupil is exposed within the boundaries of the school and outside.


Principles of Curriculum Construction

  • The Principle of Child-Centeredness
  • The Principle of Community-Centeredness
  • The Principle of Activity-Centeredness
  • The Principle of Integration
  • Forward-looking Principle
  • Conservative Principle
  • Renewal Principle
  • Creative Principle
  • Motivation Principle
  • Maturity Principle
  • The Principle of Preparation for life
  • The Principle of Elasticity and Flexibility
  • The Principle of Comprehensiveness

OBJECTIVES OF TEACHING COMMERCE AT THE CLASS 11th AND 12th

  1. To develop in the students an interest in the theory and practice in business, trade, and industry
  2. To acquaint students with the theoretical foundations and practices of organizing, managing, and handling routine operations of a business firm.
  3. To inculcate attitudes and values leading to the integration of business with the social system with a positive approach
  4. To enable the students to apply the principles and functions of management to specific aspects of the business.
  5. To equip the students with essential fundamental knowledge for setting-up, organizing, and handling routine operations of a small-scale factory.
  6. To equip the students with basic information on modern methods of office operations for effectively carrying out paperwork in a business office.
  7. To generate and promote awareness of students in modern techniques of maintaining accounting records with the help of computers.
  8. To enable the students to analyze financial statements and interpret the result for decision making.
  9. To acquaint the students with practice and procedure of determination of cost from the point of its elements.
  10. To create an awareness of the necessity of auditing the detection/rectification of errors/frauds in the process of accounting.

METHODS OF TEACHING COMMERCE

  1. Lecture Method
  2. Demonstration Method
  3. Team Teaching Method
  4. Problem Solving Method
  5. Inductive and Deductive Method
  6. Project Method
  7. Discussion Method
  8. Seminar
  9. Symposium
  10. Workshop
  11. Panel Discussion
  12. Brain Storming
  13. Heuristic Method
  14. Simulation
  15. Role Play
  16. Surveys and Market Studies

LECTURE METHOD

  • In the field of any theory subject, it has great significance.
  • Nowadays in Colleges and higher education institutions most of the teachers are using the lecture methods.
  • A competent teacher can make the lecture meaningful and interesting by posing problematic situations and by using interesting and illustrative mediators.

DEMONSTRATION METHOD

  • The demonstration is a useful instructional method which is employed in teaching Commerce.
  • Demonstration means showing how something is to be done or not be done.
  • Through demonstration, a teacher presents a skill before the students.
  • The student’s role is that of the observer and recorder of information and skills.
  • In a higher secondary class, the commerce teacher can adopt this method related to the development of skill is being taught.

TEAM TEACHING METHOD

  • Team teaching is one of the most interesting and significant recent development in education.
  • It is an innovation in a school organization in which two or more teachers teach a group of students.
  • The group is benefited from the expertise of different teachers.
David Warwick, “A team teaching is a form of organization, in which individual teachers decide to pool resources, interest and expertise, in order to devise and implement scheme of work suitable to the needs of their pupils and the facilities of their school".

PROBLEM-SOLVING METHOD

  • Problem-solving is an instructional method or technique whereby the teacher and pupils attempt in a conscious, planned, and purposeful effort to arrive at some explanation or solution to some educationally significant difficulty.
  • It is a planned attack upon a difficulty or perplexity for the purpose of finding a solution.
According to Gates, "a problem exists for an individual when he has a definite goal, he cannot reach by the behavior pattern which he already has available."

Problem-solving is not merely a method of teaching. It is more a method of organization of subject matter in such a way that it can be dealt with through the study of problems.


INDUCTIVE AND DEDUCTIVE METHOD

INDUCTIVE METHOD:

  • The inductive method makes the students arrive at general conclusions or establish laws through observation of particular and concrete them.
  • Rules discovered are more likely to be grasped well than rules explained.
  • Therefore, the inductive method is more effective in learning.
  • This approach is mainly developmental.
  • It is easy to understand bookkeeping principles because the doubts about how and why of the formula are clarified in the very beginning.
  • It gives an opportunity for active participation for the students in the discovery of a formula.
  • This reduces the dependence on memorization.
  • It is the best method to introduce the new rule.
  • For example, the commerce teacher can teach the way of preparing a trial balance under this method. Instead of explaining the rules for trial balance the teacher can ask the students to prepare a ledger and find out the balances.

DEDUCTIVE METHOD:

  • The deductive method is the opposite of the inductive approach.
  • In this method - the learner proceeds from general to particular, abstract to the concrete, and formula to examples.
  • The pre-constructed formula or definition is told to the students and they are asked to solve or face the new situation with the help of that formula.
  • For example, the teacher can also teach the trail balance by way of this deductive method; instead of asking the students to prepare trial balance by way of an inductive method that is the first ledger then finding the nature of balance and the trail balance.
  • The teacher can first explain the rule for preparing a trial balance.
  • That is all the assets, expenditure and losses come under the debit side of the trial balances.
  • All the liabilities, profits, and receipts come under the credit side of the trial balance.
  • Then he can give a problem and ask them to prepare a trial balance.
  • Here the learner proceeds from the general rule to solve a particular problem.

PROJECT METHOD

This method is the direct outcome of John Dewey’s pragmatic philosophy. It is based on the idea that true knowledge is acquired not merely by reading books nor by attending lectures but by purposive planning and doing by the learners themselves for the purpose of handling problematic life situations.

‘Learning by doing’, ‘Learning by living’, ’Problem orientation’, and ‘working in natural settings’ are the four cardinal principles of this method.

Steps in the Project Method

  1. Providing a situation
  2. Choosing and purposing
  3. Planning
  4. Executing the project
  5. Evaluating the project
  6. Recording

DISCUSSION METHOD

A group discussion means an exchange of ideas accompanied by active learning, with all the members of the group participating in it. It is a free discussion regarding a topic by a group.

Mc Bumey and Hance have defined group discussion as, "the co-operative deliberation of problems by persons thinking and conversing together in face to face co-acting in group under the direction of the leader."

Seminar

  • The seminar technique is usually practicable in higher education programs.
  • In this technique, a person presents a readymade paper or lecture on a specific subject before a group.
  • Nowadays audio-visual aids are also used while presenting the matter.
  • The paper presenter can either be an expert or one of the members of the group.
  • Sometimes, the copies of the paper being presented are distributed to the audience in advance.
  • After the presentation, there is a general discussion in which all participants can participate.
  • Here, the participants get an opportunity to clear their doubts.
Dressel defines the term seminar as, "the structured group discussion that may proceed or follow a formal lecture, often in the form of an essay or a paper presentation".

Symposium

  • A symposium is a discussion by different speakers on the same topic emphasizing different aspects.
  • Selected speakers present prepared speeches.
  • Generally, the chairman and the speakers discuss the various aspects of a theme in advance and allot to each one a particular aspect so that each speaker limits his presentation to that aspect.

Workshop

  • The term workshop has been borrowed from 'engineering'.
  • In a workshop, a person has to engage in some productive task to produce something tangible.
  • In an educational workshop also something tangible has to be produced by the participants.
  • The product maybe some equipment, instructional material, an action plan. etc.
According to R.A. Sharma. "Workshop is an assembled group of ten to twenty-five persons who share a common interest or problem. They meet together to improve their individual proficiency to solve a problem or to externalize knowledge and skill of a subject through intensive practical work and discussions."

Objectives of the workshop

  • To develop the psychomotor skill of the learner.
  • To make the subject matter interesting to the student.
  • To motivate the students for a particular topic.
  • To give training to teachers in specific areas.

Panel Discussion

The panel discussion is one of the socialized procedures. This is a procedure in which a small group of persons or pupils discuss the assigned problem creatively among themselves in front of an audience.


Brain Storming

  • Brainstorming is basically an activity designed to promote creativity.
  • It is a form of discussion which enables the group to do collective creative thinking.
  • Brainstorming in the class situation invariably leads to the generation of new ideas and approaches to the study of the topics.
  • This technique is very useful for enhancing the contribution and involvement of students in the teaching-learning processes.

Heuristic Method

  • Under this method, pupils are led to discover the facts for themselves with the help of experiments, apparatus, or books.
  • The method emphasizes the process of the growth of mind by one’s own effort rather than pouring cooked material into empty vessels.

Simulation

  • Simulation is the presenting of a problem or an event presented in artificially created situations similar to the real one.
  • The presentation is made as near as possible to the real situation or event.
  • A mini working model of an airplane being used in training pilots to learn and practice the working of an aircraft is an example of simulation

Role Play

  • Role-playing is a teaching technique in which students assume an identity other than their own and play the role of others with whom the new identity has been assumed.
  • The role played may be that of a teacher, a parent, a salesman, a manager, a banker, and even inanimate things familiar in the course of interaction with the society.

SURVEYS AND MARKET STUDIES

  • In this method, information is obtained by asking questions to the selected respondents.
  • A commerce teacher can use the market survey as a method of teaching a complex concept or a process involving a variety of ideas.

EDUCATIONAL TECHNOLOGY IN LEARNING COMMERCE AND ACCOUNTANCY

Educational Technology is concerned with the systematic application of science and technology in the field of education.

Some of the educational technologies that are used in the learning of commerce are:


PROGRAMMED INSTRUCTION

The learning performed or instruction provided by a teaching machine or programmed textbook is referred to as programmed learning or instruction.


PERSONALISED SYSTEM OF INSTRUCTION (PSI)

The personalized system of instruction as the name suggests stands for a system of instruction totally personalized or individualized. Here the person or individual who receives instruction is a key figure. He dominates the entire scene of the teaching-learning process


COMPUTER ASSISTED INSTRUCTION (CAI)

  • An instructional technique based on the two-way interaction of a learner and computer with the objective of human learning and retention is known as Computer Assisted Instruction.
  • Here the computer actually assists the student in the learning process with the help of stored instructional programs designed to serve a variety of purposes such as informing, guiding, and testing the student until a prescribed level of proficiency is reached.

VIDEO CONFERENCING

In video conferencing, the resource persons at the teaching end may use mainly television cameras to show demonstrations, activities, discussions, etc. (television-based video conferencing) or may transmit the visuals generated through the computer


INTERACTIVE WHITEBOARD

An interactive whiteboard is an instructional tool that allows computer images to be displayed onto a board using a digital projector.


SMART CLASSROOM

Smart classrooms are the classrooms enhanced with technological equipment for the purpose of better learning and teaching.

WEB RESOURCES

Web-based education has become a cheaper and superior printed book of the modern era.


SOCIAL MEDIA

  • Social networking has become one of the most important communication tools among people nowadays.
  • The most famous in the world of social networks are Facebook (Facebook.com) and Twitter (Twitter.com) and others.
  • On the whole, one of the biggest assets of each social media tool lies in bringing together students of all ages to help them with all types of assignments, starting with the homework and finishing with different researches.

COMMERCE CLUB

  • Commerce club or association has started the leadership of the commerce teacher.
  • The commerce teacher should take all possible steps to run the club effectively by gaining adequate support from the administration students and the community.

COMMUNITY RESOURCES

The main aim of using the community resources is to give equal opportunity to all the students to take part in such activities and to enrich their interest and understanding of the contributions made by other streams to the teaching of commerce.

TYPES OF COMMUNITY RESOURCES:

  1. Commerce Association or Forum
  2. Exhibitions
  3. Debates and competitions
  4. Commerce Magazine
  5. Social service
  6. Vacation work

FIELD TRIPS

  • Educational visits to banks, insurance offices, factories, business houses, stock exchange markets, supermarkets, production centers, and exhibitions help students to explore their environment.
  • It helps the teacher to teach lessons with suitable practical examples.
  • Experiences gained by these visits are not easily forgotten.
  • Since it is a practical experience it provides an opportunity to acquire knowledge and understand the subject.
  • It links not only the classroom subject but also provides general education.
  • It provides useful contacts with the real world.

EXCURSIONS

Excursions to industrial Centers:

  • It is very difficult to explain in details about the actual working of various industries in India.
  • Whatever explanations are given by the teachers are theoretical in nature.
  • Students may be taken to the place, where raw materials are kept.
  • They may be shown the various processes through which the raw material passes.
  • Ultimately, they should be shown the finished products.
  • In these processes’ students will actually observe the working of each section.
  • The working of each section should be explained by the person in charge of the section.

The important reason why students should be taken to the factories and other industrial concerns is that they may be able to see the factories and also see how goods are produced from raw materials.

Thus, excursions to industrial centers will benefit students and enrich their experiences about the working of the industries in India.

Excursion to Places of Geographical importance:

  • Excursions to places of Geographical importance should be arranged to explain to students the need and importance of locality and regions of the country.
  • Only by visiting the places of geographical importance, students can have permanent contrived real experiences.

VISIT TO INDUSTRIES

Visits to important industries and big business houses may be arranged at regular intervals.

The students of commerce are able to get real knowledge as to know how the business work, they may be lead to the different sections of the business and should actually watch how the papers of business transactions are actually prepared.

For example,

  • They may see how debit and credit notes are prepared,
  • How the invoice prepared,
  • How the bill of exchange is prepared and
  • How the accounting books maintained in that firm.

Author Remarks:

PEDAGOGY OF COMMERCE Is A Subject Taught In B.Ed And In Some Other Teaching Courses Also. On This Page, You Will Find Teaching of Commerce Short Examination Notes And Downloadable Free PDF Book In English Medium For B.Ed First Year And Second Year and Semester 1, 2, 3, 4, 5, and 6. Here We Have Covered Some of The Main Topics and Important MCQ Questions of Pedagogy of Business Studies and Accounting Which Will Really Help in Your Exam Preparation and Also You Can Make Your Assignment Report and File for BEd Very Easily with The Help of These Notes. These Notes and Free PDF Book on Teaching of Accounts and Business Studies Subject Will Be Helpful for All the Students and Teachers of Any College or University. We Have Also Suggested Some of the Best Reference Books and Study Material PDF for PEDAGOGY OF COMMERCE [Teaching of Commerce] That you can Also Go Through. Students and Teachers Preparing for All The Teaching Exams Like CTET, TET, UPTET, HTET Can Also Learn With The Notes Provided Above.

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  1. Thank you ,
    Notes of B.ed pedagogy of commerce was very helpful for study all the points are covered

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