Level 2 Book-keeping and Accounts
Teachers’ Toolkit (Sample)
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Welcome to the Teachers’ Toolkit for Level 2 Book-keeping and Accounts. This Teachers’ Toolkit is a set of inter-related materials, developed by experienced teachers and the Chief Examiner, to support the teaching and learning of the qualification content. The main resource in the toolkit is a Scheme of Work, which gives you examples of how to plan the course and teach the content. It provides a logical sequence for teaching the syllabus topics, highlighting the key points to emphasise and provides you with guidance on formative assessment and exam preparation to help you and your students to succeed in the qualification. The Scheme of Work is enhanced by the range of integrated innovative materials provided in the Appendices.
The information and resources provided in this toolkit are suggestions only. You can use them as you see fit, amending and adapting the content to suit your teaching style and students’ needs. Additionally, the Scheme of Works provides a good base for you to develop your lessons plans.
It is important to remember that the syllabus is the document on which the examination is based and specifies what content and skills need to be covered in the course delivery. Therefore, at all times the information and resources provided in the Teacher’s Toolkit should be read in conjunction with the syllabus.
Bear in mind that there are other support resources available freely on our website to help you. Resources available include past papers, sample papers and the Annual Qualification Review.
SCHEME OF WORK
Qualification Title: Level 2 Book-keeping and Accounts
Syllabus Reference: 5
Teaching and Learning Methods
Topic: Manufacturing Accounts
Suggested Teaching Time: 5 hours
Key teaching points
Question & Answers
are added to prime
cost not subtracted
Students to read Chapter 13 before the
Interactive lecture using the Mind Map to
introduce the concept of the manufacturing
account and the classification of cost.
Passport to Success
Book - Chapter 13
Group work using Cost Classification
worksheet and group discussion to check
Teacher led explanation, using Chapter 13,
on the preparation and presentation of
Question 1 – Series 2
2006 (Hong Kong)
Teacher-led explanations and problem
solving on the preparation of
Manufacturing, Trading and Profit and Loss
Accounts and Balance sheet using
exercises /practice questions from Chapter
Individual and group problem solving of
exercises and practice questions in
Chapter 13 and past papers (either in class
or as homework).
Question 1 – Series 3
Question 3 – Series 2
2008 (New Syllabus)
Question 5 – Series 2
2008 (Hong Kong)
Teacher should emphasise:
that the basic principles of ‘Double
Entry’ underpin the progression of all
the double entry relationship
between the manufacturing account
and the trading account.
that only items relating to ‘Finished
Goods’ are included in the Trading
and Profit and Loss Account.
the importance of learning the cost
accounting terms and concepts:
direct/indirect; fixed/variable, prime
costs & overheads. Types of cost
(Labour, Material and Expense)
that the Manufacturing account
relates to ‘costs’ only.
the principles underpinning the
‘manufacturing profit’ and ‘Provision
for Realised Profit’ account and
should spend more time on this to...
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