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The document discusses the advantages and disadvantages of three types of instructional materials suitable for accounting classes: audiovisual materials, printed materials, and electronic interactive materials. Each type has its benefits, such as catering to different learning styles and providing structured content, but also presents challenges like cost, technology dependence, and limited interactivity. The analysis aims to help educators choose the most effective materials for enhancing student learning in accounting.

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Erica Chricel T. Esperas
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10 views3 pages

by pair

The document discusses the advantages and disadvantages of three types of instructional materials suitable for accounting classes: audiovisual materials, printed materials, and electronic interactive materials. Each type has its benefits, such as catering to different learning styles and providing structured content, but also presents challenges like cost, technology dependence, and limited interactivity. The analysis aims to help educators choose the most effective materials for enhancing student learning in accounting.

Uploaded by

Erica Chricel T. Esperas
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 3

Members: Erica Chricel T.

Esperas
​ Nicole P. Galicia

ACTIVITY BY PAIR
Choose a partner to work on this activity. From the given examples of instructional materials
(either type of instructional materials or classifications of instructional materials), which do you
think is appropriate for accounting classes? Choose three only. State the advantages and also
the disadvantages of using these in an accounting class.

Chosen instructional material:


1.​ Various audiovisual materials (e.g. slide presentations, recorded video lectures)

ADVANTAGES:
●​ They can cater to different learning styles
-​ Visual and auditory learners as well as those with special needs can be catered.
●​ Visuals and audio together make complex topics easier to understand.
-​ Videos can demonstrate concepts like ledger posting, journal entries, or
preparing financial statements step by step.
●​ They involve both sight and hearing which enhances the students comprehension
and retention.
●​ Can be paused, replayed, or slowed down for personalized pacing.
●​ Integrates technology into education which increases the accessibility of
materials as well as familiarize the students with digital tools commonly used in
modern accounting, such as Excel.

DISADVANTAGES:
●​ Costly Production & Maintenance
-​ High-quality audio-visual content can be expensive to create and update.
-​ Maintaining and upgrading devices adds to costs.
●​ Over-Reliance on Technology
-​ Students and teachers may become dependent on AV materials, reducing critical
thinking and problem-solving skills especially that accounting classes are easier
to understand if applied directly by students.
-​ Limits learning if technical support is unavailable.
●​ Limited Accessibility
-​ Not all learners have access to necessary technology, creating a digital divide.
-​ Students with disabilities (e.g., hearing impairments) may struggle if proper
accommodations aren’t provided.
●​ Not Suitable for All Learning Styles
-​ Some students learn better through reading and writing rather than audio-visual
content.
-​ Hands-on learners may need more practical, interactive experiences.
●​ Short Attention Span
-​ Fast-paced and highly stimulating AV content can reduce patience for slower,
more in-depth learning methods.
●​ Technical Issues
-​ Since audiovisual materials are complemented usually with technology, students
using these materials can sometimes face technical issues.
-​ Requires electronic devices and stable internet access, which may not always be
available.
-​ Equipment failure (e.g., broken projectors, faulty speakers) can disrupt learning.
2.​ Printed materials

ADVANTAGES:
●​ Textbooks and worksheets provide structured content and detailed explanations
as well as practice exercises about accounting principles and formulas.
●​ Accounting books serve as reliable references for students to practice and review
independently.
●​ It allows students to highlight and jot down notes for better understanding.
●​ Print Materials can be carried anywhere, fostering on-the-go learning.
●​ Suitable for learners who prefer physical materials.
●​ Requires no devices or internet, which is ideal for all settings.

DISADVANTAGES:
●​ Lack of Interactivity
-​ Unlike digital resources, printed materials do not allow for interactive elements
like videos, quizzes, or hyperlinks, which can enhance learning.
●​ Costly Production & Distribution
-​ Printing, binding, and distributing physical copies can be expensive compared to
digital materials, which can be shared instantly at little to no cost.
●​ Limited Updateability
-​ Once printed, materials cannot be easily updated. If information changes, new
editions must be printed, leading to additional costs and potential outdated
content.

3.​ Electronic interactive materials

ADVANTAGES:
●​ Builds proficiency in tools like Excel or QuickBooks which are used in
professional accounting.
●​ Many tools provide immediate corrections for errors, aiding understanding.
●​ Case studies are available online with real-world accounting problems for
students to solve digitally. This bridges theory and practice, preparing students
for real business challenges.
●​ Provides a wide range of expert-led content like accounting-focused courses on
various websites.
●​ Electronic interactive materials align teaching with current technological
advancements.

DISADVANTAGES:
●​ Technology Dependence
-​ Learners need access to devices (computers, tablets, or smartphones) and a
stable internet connection, which may not always be available.
●​ Technical Issues & Compatibility
-​ Software bugs, slow loading times, or compatibility issues with different devices
or operating systems can hinder the learning experience.
●​ Lack of Hands-on Learning
-​ Some subjects, like science experiments or art, may require physical
engagement that digital learning cannot fully replicate.
●​ Limited Retention for Some Learners
-​ While interactive elements can enhance engagement, some learners may retain
information better through traditional reading and writing methods rather than
digital formats.
●​ Privacy & Security Concerns
-​Online learning platforms may collect user data, raising concerns about privacy
and cybersecurity risks.
●​ Over-Reliance on Automation
-​ Automated feedback and assessments may not always provide deep insights or
personalized guidance compared to human instructors.

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