Phub Tshering

  Designing Computer practical case in accountancy  Designing computer practical work in accounting involves integrating software tools and practical scenarios that mirror real-world accounting tasks. As a teacher i think, To develop computer practical work in accountancy, we have to utilize accounting software and spreadsheet programs. Students can practice recording transactions, creating financial statements, and analyzing data using these tools. It's also helpful to provide hands-on exercises and assignments that require students to use accounting software to perform tasks such as journal entries, bank reconciliations, and financial analysis. This allows students to gain proficiency in using technology in the context of accountancy. Types of Accounting software's  In this modern world and mostly applicable accounting software in Bhutan is Talley software.  Assessment Tools for computer practical in accounting  To access computer practical in accounting I thi...

Technologies plays a vital role in accountancy to prepare financial statements. Among those MS-EXCEL is commonly used in globally. In this chapter we learned how to use excel formulas to prepare payroll financial analysis, use of graphics in comminating information.   Calculating interest in excel.  How to Use (if) formula  How to use (VLOOKUP) formula.  - Not only using MS-Excel but also its easier if we can using some of graphics design to communicate accounting information to other people.  Example of preparing graphics design.   We as a teacher its not enough to focused only on text book knowledge but also we have to explore on some of other excel function mostly used in accounting system. So I had explored some of the youtube videos on excel for accounting and i have found out that there are some of youtube videos helping us to learn how to use most of the excel formula used in accounting such as: 1. https://youtu.be/ShBTJrdioLo?si=ty0tOFd42vQ1Xwh...

 Designing Year Plan.  Under this unit first we discussed about year plan and Year plan is a guide book that guide us to reached our desire goals. As a its important for us to have year plan because it will tell us how to move on with our roles and responsibility. Therefore i feel its important for us to develop year plan not only as a teacher but also as a general people.   Year plan in education system consist of Chapters, Learning objectives, Pedagogical approach, Resources, assessment and time line. However what i feel is that, in Bhutanese education system we are mostly focused on text books so i think others resources are not that much familiar. Moreover students are not allowed to use phone in most of the schools and some resources are not available in their library so text book is only the one which is frequently using in our schools.   we are assigned to make a year by dividing different chapters among the students.  Chapter L...

 Accountancy Curriculum  Accountancy as a subject of study was first introduced into Bhutanese education in 1978. All the curriculum materials used for teaching the subject were developed and published for Indian ISC Board and assessment was also carried out by Delhi University since the college was affiliated with the university. Although Bhutan Council for School Assessment and Examination (BCSEA) took over assessment when the subject was introduced in the higher secondary schools in the country, the curriculum materials remain the same till the reform was initiated in 2016. The old curriculum was developed based on the American accounting system of Generally Accepted Accounting Principles (GAAP) and has become irrelevant in Bhutan as the country has switched accounting system to Bhutan Accounting Standard (BAS) which is the adoption of International Accounting Standard (IAS) or International Financial Reporting Standard (IFRS). . Bhutan initiated the ad...

Unit 1: Introduction to Accountancy Education Definition “Accounting is the art of recording, classifying and summarizing in significant manner and in terms of money, transactions and events which are, in parts at least of a financial character and interpreting the result thereof”   History of Accountancy Education ü   1494-Double bookkeeping was published by Luca ü   1714- Gentleman accomptant was published which is showing how to prepare double entry bookkeeping. ü   1759- Portuguese school of commerce was founded in Lisbon which studies textbook showing how to keep double entry bookkeeping. ü   1951- The institute of chartered accountant of Scotland was formed. ü   1974- The American accounting association published its accounting education series. ü   1989-1992- Internal Journal begins. ü   Currently almost all the country follows GAAP and IFRS however some country developed own standards based on IFRS.   Role...