TEACHING & LEARNING RESOURCES IN COMMERCE RESOURCES

 

TEACHING & LEARNING RESOURCES IN COMMERCE

RESOURCES

 Meaning:    

        The materials use to accomplish an activity or the means to achieve desired outcome is called resources. They are available in many forms- reference book, workbooks, audio-visual teaching aids, computer software packages, visual aids like pictures, sketches and diagrams, web-based learning materials, structured courseware delivered by electronic learning management systems.

Types of Resources:

1. Library.
2. Journals.
3. Magazines.
4. Newspapers.
5. Textbooks.
6. Reference books.

Uses of resources in teaching and learning of commerce:

1. Widens outlook of Students:

      Students refer many books including the lecture and their notes. By this the outlook towards commerce widens among the students.

2. Supplement the knowledge:

      Resources enhances the knowledge of commerce for the students. Many information is gathered through available resources.

3. Updated knowledge:

      Resources like newspapers, magazines, journals etc. keeps the students up to-date knowledge of commerce.

4. Helps in research work:

     Resources ae in many forms which helps the researchers for their research wok.

5. Opportunity for social training:

     There are many opportunities in getting information to give social training in the resources.  

6. Keep in touch with the recent development in the field of commerce:

     Any developments made in the field of commerce are known by the newspapers, magazines and journals.

7. Know the new commerce and market research:

     Any researches made in the field of commerce and markets are updated through these resources.

8. Helps in homework arriving accurate conclusion:

     Now-a-days HomeWorks are given in the basis of practical or to enhance practical knowledge. These resources are very much useful to accomplish it.

 

WORK BOOK

    WORK BOOK:  A book based on a textbook or course of study, which contains exercises and questions for use by students. A book of operating instructions. A book in which one keeps a record of work planned or done.

1. A booklet containing problems and exercises with space included for written answers.
2. A manual containing operating instructions, as for an appliance or machine.
3. A book in which a record is kept of work proposed or accomplished.
4. Printed material accompanying a course text (textbook) that contains exercises, problems, and practice material to clarify and reinforce the lessons presented in the textbook.

IMPORTANCE OF WORKBOOK:

1. Workbook usually covers important concepts and tasks related to syllabus.
2. Workbooks are used for solving extra problems and concepts which students have already studied from textbook.
3. The workbook lays in the core of the ‘Rad Spread Processing’ document model. It is the primary document that you use to retrieve, manipulate and store data.
4. The workbook can also be viewed as a collection of worksheets, where a worksheet is in turn defined as a collection of cells organized in rows and columns.
5. Kids can work independently.
6. Workbooks can provide a solid education (even when you don’t always agree with them). They spark some interesting discussion.
7. They’re not completely boring.

USES OF WORKBOOK:

1. Time is saved as copying questions are not required and students can work directly in their books.
2. Workbook covers each topic and covers important concepts and task related to syllabus.
3. I t is very useful to solve extra problems from accountancy where students will get perfect in the subject (thorough knowledge).
4. The workbook covers all the topic, it helps to fill educational gap.
5. It increases the thinking skill in the students i.e., critical thinking.
6. It provides solid education, interesting for students to solve it.
7. The students’ interest and solve the book which leads to co-operation and collaboration between them.
8. Students work with individual pace as well.
9. It is useful for the students to prepare for SAT examinations.
10. Students will learn the subject thoroughly to the date it has be done.

NEED AND IMPORTANCE OF WORKBOOK:

1. Workbook is a tool for reinforcement.
2. Learner learns each unit at his own pace.
3. Ensures regularity in work.
4. Instills confidence among learners.
5. Ensures study progress.
6. Provides supplementary work for commerce education.
7. It caters to laws of educational psychology i.e., law of exercise.
8. Helps student to practice and consolidate the lesson learnt at school.
9. Provides opportunities to develop their knowledge, understanding and skill of business and entrepreneurship.
10. Teacher come to know where the students have not understood the particular concept or topic as a whole to take remedial class.

 

 

 

 

SOURCE BOOK:

Source book:    A collection of writings and articles on a particular subject, especially one used as a basic introduction to that subject.

1. An original writing, as a document, record, or diary, that supplies an authoritative basis for future writing, study, evaluation, etc.
2. A volume containing a small collection of such writings, usually on a specific subject, used in research.
3. A collection of historically important documents published together as a book.

    It also breaks new ground in its coverage of issues related to rice production, both environmental including climate change and its importance for food security and the global economy. It also further expands coverage of the world’s rice production area by featuring 80 rice-producing countries around the world.

     Bookkeepers and accountants who are processing your accounts may ask you to present “source documents” to verify the information in your accounting file.

      A source document is any document you create or receive in the normal daily running of your business. These documents are evidence that transactions occurred. They are sometimes referred to as the “paper trail”. A source document includes some basic facts about the transaction including the date it occurred, to whom the transaction was made, the purpose and the amount.

Common source documents can include (but not limited to):

ü  Bank statements.

ü  Cheque books.

ü  Deposit books.

ü  Cash register tapes.

ü  Purchase invoices.

ü  Purchase orders.

ü  Sales invoices.

ü  Adjustment notes.

ü  Employee pay advice.

ü  Employee superannuation contributions.

ü  Business activities statements.

ü  Share documentation.

ü  Motor vehicle log books.

ü  Stock take records.

ü  Evidence of sale or disposal of assets.

     This list is not exhaustive and you may be able to think of other documents that you encounter each day when operating your business. They are all source documents and they are all important and here is why:

     If your business is audited by the ATO, you will need to provide evidence to support what has been recorded in your accounting file or general ledger. Source documents are this evidence and it is imperative that you keep them in a well-organized filling system for easy retrieval if/when required. This is not just good business behaviour this is law. You have a legal requirement to retain source documents.

     Currently all source documents must be kept for a minimum of 5 years after they are prepared, obtained or your complete the transactions, whichever occurs latest. Other organisations such as ASIC may have other time-related requirements for specific business. The ATO has some suggestions about how best to maintain your record keeping.